There is a newer version of the US Code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)
Table of Contents
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| 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 - Table Of Contents |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
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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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