26 U.S. Code Subpart C— Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

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.