Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 651" use "26USC651" by entering "26" for the Title and "641" for the section.
Section 641 (26USC641): Imposition of Tax
Section 642 (26USC642): Special Rules for Credits and Deductions
Section 643 (26USC643): Definitions applicable to subparts A, B, C, and D
Section 644 (26USC644): Taxable year of trusts
Section 645 (26USC645): Certain revocable trusts treated as part of estate