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
Table of Contents

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Table of Contents
Sec.
661.Deduction for estates and trusts accumulating income or distributing corpus.
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.

        

Publication Title United States Code, 2018 Edition, 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 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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