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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter J
Estates, Trusts, Beneficiaries, and Decedents
part I
ESTATES, TRUSTS, AND BENEFICIARIES
subpart C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
§ 662
Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
notes
Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
U.S. Code
Notes
Editorial Notes
Amendments
1976—Subsec. (span).
Puspan. L. 94–455
struck out “or his delegate” after “Secretary”.
