26 USC Subpart C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
October 30, 2020
§
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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