Subchapter J

E66417

U.S. federal tax law provision portion of the Internal Revenue Code

Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.

Observed surface forms (1)

Surface form	Occurrences
Treasury Regulations under sections 641–692	1

Statements (47)

Predicate	Object
instanceOf	U.S. federal tax law provision ⓘ portion of the Internal Revenue Code ⓘ
appliesTo	beneficiaries of estates ⓘ beneficiaries of trusts ⓘ estates ⓘ trusts ⓘ
classification	Subchapter of Chapter 1 of the Internal Revenue Code ⓘ
codeSectionRange	Internal Revenue Code ⓘ surface form: Internal Revenue Code sections 641–692
concerns	allocation of income between fiduciary and beneficiaries ⓘ character of income in the hands of beneficiaries ⓘ tax treatment of accumulation distributions ⓘ tax treatment of annuities and income interests in trusts ⓘ
country	United States of America ⓘ
defines	complex trust ⓘ distributable net income ⓘ estate for income tax purposes ⓘ simple trust ⓘ
distinguishesBetween	income required to be distributed currently and other income ⓘ
governs	income taxation of beneficiaries of estates ⓘ income taxation of beneficiaries of trusts ⓘ income taxation of estates ⓘ income taxation of trusts ⓘ
implementedBy	Subchapter J self-linksurface differs ⓘ surface form: Treasury Regulations under sections 641–692
jurisdiction	United States of America ⓘ surface form: United States
legalDomain	income tax ⓘ tax law ⓘ
objective	to integrate taxation of estates, trusts, and their beneficiaries ⓘ
partOf	Internal Revenue Code ⓘ
primaryTaxType	federal income tax ⓘ
providesRulesFor	charitable deductions of estates and trusts ⓘ income in respect of a decedent ⓘ tax year and accounting methods of estates and trusts ⓘ taxation of foreign trusts and estates ⓘ throwback rules for accumulation distributions ⓘ
regulates	computation of taxable income of estates ⓘ computation of taxable income of trusts ⓘ deductions for distributions to beneficiaries ⓘ inclusion of distributable net income in beneficiaries’ income ⓘ
relatedTo	estate and gift taxation ⓘ fiduciary income tax returns ⓘ
requires	reporting of estate and trust income to beneficiaries ⓘ
subjectMatter	estate and trust income taxation ⓘ
usedBy	CPAs ⓘ estate planners ⓘ fiduciaries of estates ⓘ fiduciaries of trusts ⓘ tax attorneys ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

IRC → contains → Subchapter J ⓘ

subject surface form: Internal Revenue Code

Subchapter J → implementedBy → Subchapter J self-linksurface differs ⓘ

this entity surface form: Treasury Regulations under sections 641–692