26 U.S. Code Part I, Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Sec. 661. Deductions for estates and trusts accumulating income or distributing corpus. [1]    So in original. Does not conform to section catchline. 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),Dec. 30, 1969, 83 Stat. 564, added item 664.


Footnotes
[1]  So in original. Does not conform to section catchline.

 

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