U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (§§ 641—692) > PART II—INCOME IN RESPECT OF DECEDENTS (§§ 691—692)