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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart A
§ 641. Imposition of tax
§ 642. Special rules for credits and deductions
§ 643. Definitions applicable to subparts A, B, C, and D
§ 644. Taxable year of trusts
§ 645. Certain revocable trusts treated as part of estate
§ 646. Tax treatment of electing Alaska Native Settlement Trusts
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