Public Law 119-103 (09/02/2026)

Subpart C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Browse 0 units and 4 sections in Subpart C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus of Title 26.

Sections in Subpart C

§ 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