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Subpart C—Estates and Trusts Which May Accumula...
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