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U.S Code last checked for updates: May 16, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart C
§ 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
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