3 results (demo index)

  • 26 U.S.C. § 641 Statute

    Imposition of tax on estates and trusts

    Sets out how the income of estates and trusts is taxed.

  • 26 U.S.C. § 661 Statute

    Deduction for estates and trusts accumulating income

    Allows trusts a deduction for amounts distributed to beneficiaries.

  • N.J.S.A. 3B:31 Statute

    New Jersey Uniform Trust Code

    New Jersey's law governing the creation and administration of trusts.