Title 26

VOLUME 10

Title 26 - Internal Revenue--Volume 10

26:10  Internal Revenue--Volume 10
26:10.0.1CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
      PARTS 1 - 1
26:10.0.1.1  SUBCHAPTER A - INCOME TAX (CONTINUED)
      PARTS 1 - 1
26:10.0.1.1.1.0.1      ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS [SUBJGRP]
26:10.0.1.1.1.0.2      Estates, Trusts, and Beneficiaries [SUBJGRP]
26:10.0.1.1.1.0.3      pooled income fund actuarial tables applicable before may 1, 2009 [SUBJGRP]
26:10.0.1.1.1.0.4      Election to Treat Trust as Part of an Estate [SUBJGRP]
26:10.0.1.1.1.0.5      trusts which distribute current income only [SUBJGRP]
26:10.0.1.1.1.0.6      estates and trusts which may accumulate income or which distribute corpus [SUBJGRP]
26:10.0.1.1.1.0.7      treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969 [SUBJGRP]
26:10.0.1.1.1.0.8      unitrust actuarial tables applicable before may 1, 2009 [SUBJGRP]
26:10.0.1.1.1.0.9      treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969 [SUBJGRP]
26:10.0.1.1.1.0.10      grantors and others treated as substantial owners [SUBJGRP]
26:10.0.1.1.1.0.11      miscellaneous [SUBJGRP]
26:10.0.1.1.1.0.12      income in respect of decedents [SUBJGRP]
26:10.0.1.1.1.0.13      PARTNERS AND PARTNERSHIPS [SUBJGRP]
26:10.0.1.1.1.0.14      Contributions, Distributions, and Transfers [SUBJGRP]
26:10.0.1.1.1.0.15      contributions to a partnership [SUBJGRP]
26:10.0.1.1.1.0.16      distributions by a partnership [SUBJGRP]
26:10.0.1.1.1.0.17      transfers of interests in a partnership [SUBJGRP]
26:10.0.1.1.1.0.18      provisions common to part ii, subchapter k, chapter 1 of the code [SUBJGRP]
26:10.0.1.1.1.0.19      definitions [SUBJGRP]
26:10.0.1.1.1.0.20      effective date for subchapter k, chapter 1 of the code [SUBJGRP]
26:10.0.1.1.1.0.21      Life Insurance Companies [SUBJGRP]
26:10.0.1.1.1.0.22      definition; tax imposed [SUBJGRP]
26:10.0.1.1.1.0.23      investment income [SUBJGRP]
26:10.0.1.1.1.0.24      gain and loss from operations [SUBJGRP]
26:10.0.1.1.1.0.25      distributions to shareholders [SUBJGRP]
26:10.0.1.1.1.0.26      miscellaneous provisions [SUBJGRP]
26:10.0.1.1.1.0.27      Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) [SUBJGRP]
26:10.0.1.1.1.0.28      Other Insurance Companies [SUBJGRP]