All IRC Regulations

8 results for "641"

Showing top 8 matches in Treasury Regulations.

§ 1.641(a)-0
Scope of subchapter J.
§ 1.641(a)-1
Imposition of tax; application of tax.
§ 1.641(a)-2
Gross income of estates and trusts.
§ 1.641(b)-1
Computation and payment of tax; deductions and credits of estates and trusts.
§ 1.641(b)-2
Filing of returns and payment of the tax.
§ 1.641(b)-3
Termination of estates and trusts.
§ 1.641(c)-0
Table of contents.
§ 1.641(c)-1
Electing small business trust.