US CODE: Title 26,Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

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

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