U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter J—Estates, Trusts, Beneficiaries, and Decedents / Part I—Estates, Trusts, and BeneficiariesTitle 26SubpartSubpart C—Estates and Trusts Which May Accumulate Income or Which Distribute CorpusContents§ 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
