26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART I-ESTATES, TRUSTS, AND BENEFICIARIESSubpart C-Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

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Subpart C-Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

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.

Editorial Notes

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.