life see Clade Biota Wagner 2004 [Wiemann, de Queiroz, Rowe, Planavsky, Anderson, Gogarten, Turner & Gauthier 2020]
   Empire Eukaryota (Chatton, 1925) see Domain Eukaryota Chatton, 1925
     Kingdom Fungi R.T.Moore (1980) - fungi
       Subkingdom Neomycota Caval.-Sm. (1998) see Subkingdom Dikarya Hibbett, T.Y. James & Vilgalys (2007)
         Phylum Basidiomycota R.T.Moore (1980) - basidiomycetes
           1 Subphylum Septomycotina Caval.-Sm. (1998) [monotypic] see Class Urediniomycetes D. Hawksw., B. Sutton & Ainsw. (1995), nom. inval.
           2 Subphylum Orthomycotina Caval.-Sm. (1998) see Phylum Basidiomycota R.T.Moore (1980)