There is a newer version
of
this Subpart
2016 US Code
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
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 661 to 664 |
2016 |
January 6, 2017 |
No |
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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