Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (§§ 661—664)
- § 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