Internal Revenue Code: Federal tax regulations governing trust taxation, income reporting, and tax implications for grantors, trustees, and beneficiaries

Uniform Trust Code: Model law providing standardized rules for trust administration and management, adopted by many U.S. states with variations

Federal Estate and Gift Tax Regulations: Federal rules governing transfer taxes, gift tax exemptions, and estate tax implications for trust transfers

State Trust Codes: State-specific laws governing trust formation, administration, and enforcement within the particular jurisdiction

State Property Laws: State-specific regulations regarding property ownership, transfer, and management within trusts

Common Law Principles: Established legal precedents and principles developed through court decisions regarding trust formation and administration

Statute of Frauds: Legal requirement that certain types of trusts must be evidenced in writing to be enforceable

Rule Against Perpetuities: Common law rule limiting the duration of certain trust provisions, modified or abolished in some states

Fiduciary Duties: Legal obligations of trustees including duty of loyalty, duty of care, and duty to account to beneficiaries

Recording Requirements: State-specific rules regarding trust registration, documentation, and filing requirements