Wills, Trusts, Estates and Probate: Primary Materials - Laws and Government Documents
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- US Code - Title 26 Internal Revenue Code
- 26 U.S.C. Subtitle B Federal Estate & Gift Tax.
- 26 U.S.C. Subtitle I, Ch. 98 Trust Fund Code.
- Compilation of Social Security Laws Includes the Social Security Act as amended. A list of laws which have amended the Act may be found in Volume II.
- Proposed Rule - Residence of Trusts and Estates (IRS: June 5, 1997). This document contains proposed regulations providing guidance relating to the definition of a trust as a United States person (domestic trust) or foreign trust.
- Proposed Rule - Uniform Interagency Trust Rating System (FFIEC: February 17, 1998). Proposed changes to the Uniform Interagency Trust Rating System (UITRS), commonly referred to as the trust rating system.
- Social Security Rulings and Acquiescence Rulings Provides links to rulings by the Social Security Administration on federal Old-Age, Survivors, Disability, Supplemental Security Income, and Black Lung benefits.
- Uniform Probate Code Provides links to the state statutes from states that have adopted the Uniform Probate Code.
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