The tax imposed by this chapter applies to and becomes a charge against estates and trusts with respect to their taxable income as defined in this chapter and the rates must be the same as those applicable to individuals. The fiduciary is responsible for making the return of income for the estate or trust for which the fiduciary acts, whether such income is taxable to the estate or trust or to the beneficiaries thereof. Fiduciaries required to make returns are subject to all of the provisions of this chapter which apply to individuals.