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<?php
function taxonomy_get_nested_tree($terms = array(), $max_depth = NULL, $parent = 0, $parents_index = array(), $depth = 0) {
  $return = array();
  if (is_int($terms)) {
    $terms = taxonomy_get_tree($terms);
  }
 
  foreach($terms as $term) {
    foreach($term->parents as $term_parent) {
      if ($term_parent == $parent) {
        $return[$term->tid] = $term;
      }
      else {
        $parents_index[$term_parent][$term->tid] = $term;
      }
    }
  }
 
  foreach($return as &$term) {
    if (isset($parents_index[$term->tid]) && !is_null($max_depth) && $depth < $max_depth) {
      $term->children = taxonomy_get_nested_tree($parents_index[$term->tid], $max_depth, $term->tid, $parents_index, $depth + 1);
    }
  }
 
  return $return;
}

<?php
$vid = 1;  // Словарь
$pole = array();
$items = array();
$terms = taxonomy_get_tree($vid);
foreach ( $terms as $term ) {
  $count = db_result(db_query("SELECT COUNT(nid) FROM {term_node} WHERE tid = %d", $term->tid));
  $pole[]=Array (l($term->name, "taxonomy/term/$term->tid") . "", $term->depth, $count, $term->tid)  ;
}
  $depth =-1;
  foreach ($pole as $list) {
    if ($list[1] > $depth) echo "\n<ul>";
    if ($list[1] < $depth) echo "\n</li>\n</ul>\n</li>";
    if ($list[1] == $depth) echo "</li>";
    $poc++;
    echo "\n<li>$list[0]";
 
if ($list[2]>0) {
      echo "\n<ul>";
      $result = db_query("SELECT * FROM {term_node} WHERE tid=$list[3]");
      while($zaznam = db_fetch_array($result)) {
        $node = db_result(db_query("SELECT title FROM {node} WHERE nid=$zaznam[nid]"));
        $node_link = l($node, "node/$zaznam[nid]");
        echo "\n<li>$node_link</li>";
      }
      echo "\n</ul>";
  }
    $depth=$list[1];
}
echo "</li>\n</ul>";