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

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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