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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter J > PART I > Subpart C
NOTES:
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.
Footnotes
[1] So in original. Does not conform to section catchline.
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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