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Estates and Trusts Which May Accumulate Income or Which Distribute Corpus | Midpage
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Chapter 1
Subchapter J
Part I
Subpart C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
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