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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter J — Estates, Trusts, Beneficiaries, and Decedents
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Part I — Estates, Trusts, and Beneficiaries
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Subpart C — Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
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Subpt. B
Trusts Which Distribute Current Income Only
Subpt. D
Treatment of Excess Distributions by Trusts
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Subpart C — Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Search Subpart C full text →
§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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Subpt. B
Trusts Which Distribute Current Income Only
Subpt. D
Treatment of Excess Distributions by Trusts
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