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)
Table of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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Sec.
661.Deductions for estates and trusts accumulating income or distributing corpus.1

        

662.Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus.
663.Special rules applicable to sections 661 and 662.
664.Charitable remainder trusts.

        

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