Subpart C – Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus
Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart C
Details
- Reference: Subpart C
- Legend: Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus
- USCode Year: 2013
Provision Content
Amendments
1969—Pub. L. 91–172, title II, §201(e)(2), Dec. 30, 1969, 83 Stat. 564, added item 664.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-644 in the Legal Encyclopedia: Income Taxes
In this entry about 26-U.S.C.-644, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-641 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-641, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
Subpart A – General Rules For Taxation of Estates and Trusts in the Legal Encyclopedia: Taxation
In this entry about Subpart A – General Rules For Taxation of Estates and Trusts, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-642 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-642, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart C/Section 661 – Deduction For Estates and Trusts Accumulating Income Or Distributing Corpus
- Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart C/Section 662 – Inclusion of Amounts In Gross Income of Beneficiaries of Estates and Trusts Accumulating Income Or Distributing Corpus
- Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart C/Section 663 – Special Rules Applicable to Sections 661 and 662
- Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart C/Section 664 – Charitable Remainder Trusts
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