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rwb rule
  • SUBPART A--GENERAL RULES FOR TAXATION OF ESTATES AND TRUSTS
  • SUBPART B--TRUSTS WHICH DISTRIBUTE CURRENT INCOME ONLY
  • SUBPART C--ESTATES AND TRUSTS WHICH MAY ACCUMULATE INCOME OR WHICH DISTRIBUTE CORPUS
  • SUBPART D--TREATMENT OF EXCESS DISTRIBUTIONS BY TRUSTS
  • SUBPART E--GRANTORS AND OTHERS TREATED AS SUBSTANTIAL OWNERS
  • SUBPART F--MISCELLANEOUS
bwr rule

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(Last updated May 8, 2002)