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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart C
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Subpart C: Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Section 661: Deduction for estates and trusts accumulating income or distributing corpus
Section 662: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
Section 663: Special rules applicable to sections 661 and 662
Section 664: Charitable remainder trusts