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| 26:10.0.1.1 | SUBCHAP A
| SUBCHAPTER A - INCOME TAX (CONTINUED) | |
| 26:10.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:10.0.1.1.1.0.1 | SUBJGRP 1
| ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS | |
| 26:10.0.1.1.1.0.2 | SUBJGRP 2
| Estates, Trusts, and Beneficiaries | |
| 26:10.0.1.1.1.0.3 | SUBJGRP 3
| pooled income fund actuarial tables applicable before may 1, 2009 | |
| 26:10.0.1.1.1.0.4 | SUBJGRP 4
| Election to Treat Trust as Part of an Estate | |
| 26:10.0.1.1.1.0.5 | SUBJGRP 5
| trusts which distribute current income only | |
| 26:10.0.1.1.1.0.6 | SUBJGRP 6
| estates and trusts which may accumulate income or which distribute corpus | |
| 26:10.0.1.1.1.0.7 | SUBJGRP 7
| treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969 | |
| 26:10.0.1.1.1.0.8 | SUBJGRP 8
| unitrust actuarial tables applicable before may 1, 2009 | |
| 26:10.0.1.1.1.0.9 | SUBJGRP 9
| treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969 | |
| 26:10.0.1.1.1.0.10 | SUBJGRP 10
| grantors and others treated as substantial owners | |
| 26:10.0.1.1.1.0.11 | SUBJGRP 11
| miscellaneous | |
| 26:10.0.1.1.1.0.12 | SUBJGRP 12
| income in respect of decedents | |
| 26:10.0.1.1.1.0.13 | SUBJGRP 13
| PARTNERS AND PARTNERSHIPS | |
| 26:10.0.1.1.1.0.14 | SUBJGRP 14
| Contributions, Distributions, and Transfers | |
| 26:10.0.1.1.1.0.15 | SUBJGRP 15
| contributions to a partnership | |
| 26:10.0.1.1.1.0.16 | SUBJGRP 16
| distributions by a partnership | |
| 26:10.0.1.1.1.0.17 | SUBJGRP 17
| transfers of interests in a partnership | |
| 26:10.0.1.1.1.0.18 | SUBJGRP 18
| provisions common to part ii, subchapter k, chapter 1 of the code | |
| 26:10.0.1.1.1.0.19 | SUBJGRP 19
| definitions | |
| 26:10.0.1.1.1.0.20 | SUBJGRP 20
| effective date for subchapter k, chapter 1 of the code | |
| 26:10.0.1.1.1.0.21 | SUBJGRP 21
| Life Insurance Companies | |
| 26:10.0.1.1.1.0.22 | SUBJGRP 22
| definition; tax imposed | |
| 26:10.0.1.1.1.0.23 | SUBJGRP 23
| investment income | |
| 26:10.0.1.1.1.0.24 | SUBJGRP 24
| gain and loss from operations | |
| 26:10.0.1.1.1.0.25 | SUBJGRP 25
| distributions to shareholders | |
| 26:10.0.1.1.1.0.26 | SUBJGRP 26
| miscellaneous provisions | |
| 26:10.0.1.1.1.0.27 | SUBJGRP 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) | |
| 26:10.0.1.1.1.0.28 | SUBJGRP 28
| Other Insurance Companies | |