Subpart 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
26 USC 661 - Deduction for estates and trusts accumulating income or distributing corpus
26 USC 662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
26 USC 663 - Special rules applicable to sections 661 and 662
26 USC 664 - Charitable remainder trusts
‹ 26 USC 652 - Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
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26 USC 661 - Deduction for estates and trusts accumulating income or distributing corpus ›
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