Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Estates, Trusts, Beneficiaries, and Decedents
  7. ESTATES, TRUSTS, AND BENEFICIARIES
  8. Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

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Section
661

Deduction for estates and trusts accumulating income or distributing corpus

Section
662

Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus

Section
663

Special rules applicable to sections 661 and 662

Section
664

Charitable remainder trusts