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2018 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
Front Matter
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AMENDMENTS
2018—Pub. L. 115–141, div. U, title IV, §401(a)(138), Mar. 23, 2018, 132 Stat. 1191, substituted "Deduction for estates and trusts accumulating income or distributing corpus" for "Deductions for estates and trusts accumulating income or distributing corpus" in item 661. 1969—Pub. L. 91–172, title II, §201(e)(2), Dec. 30, 1969, 83 Stat. 564, added item 664. |
| United States Code, 2018 Edition, 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 - Front Matter |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 83 Stat. 564 132 Stat. 1191 |
| Public Law 91-172, Public Law 115-141 |
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