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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter J. Estates, Trusts, Beneficiaries, and Decedents |
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Part I. ESTATES, TRUSTS, AND BENEFICIARIES |
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SubPart C. Estates and Trusts Which May Accumulate Income or Which Distribute Corpus |
| § 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 |
Amendments
1969—Pub. L. 91–172, title II, § 201(e)(2),