There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692)
Part I - Estates, Trusts, and Beneficiaries (Sections 641 - 685)
Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (Sections 661 - 664)
View Metadata
Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter J - Estates, Trusts, Beneficiaries, and Decedents PART I - ESTATES, TRUSTS, AND BENEFICIARIES Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus |
Contains | sections 661 to 664 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 661 - Deduction for estates and trusts accumulating income or distributing corpus
- Sec. 662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- Sec. 663 - Special rules applicable to sections 661 and 662
- Sec. 664 - Charitable remainder trusts
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