Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 661" use "26USC661" by entering "26" for the Title and "661" for the section
Section 661 (26USC661): Deduction for estates and trusts accumulating income or distributing corpus
Section 662 (26USC662): Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
Section 663 (26USC663): Special rules applicable to sections 661 and 662
Section 664 (26USC664): Charitable remainder trusts