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Cross Reference Tables
Estates and Trusts Income Tax Provisions
4 other sections not shown
accumulation distribution allocable allowable under section Amended by T. D. Amended Code Sec amended effective amount annuity applicable beneﬁciary beneﬁt bequest calendar quarter capital gain distribution charitable remainder citizen computed considered corpus decedent's death decedent's gross estate decedents dying December 31 deduction allowable deemed distributed deﬁnition described in section determined distributable net income dividends donee spouse donor dying after December election estate or trust estates of decedents executor exemption exercise extent fair market value Federal estate tax ﬁled ﬁrst gift tax governing instrument grantor gross income included interest in property Internal Revenue Code marital deduction ment October 21 October 9 ordinary income paid payable payment percent period portion power of appointment preceding taxable purposes qualiﬁed real property received remainder interest respect rules speciﬁc subparagraph subpart subsection surviving spouse tax imposed taxable estate taxable gifts tenancy term termination tion treated tributed trust instrument United unitrust