Imposition of tax

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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 A—General Rules for Taxation of Estates and Trusts

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust;

( Aug. 16, 1954, ch. 736 , 68A Stat. 215 ; Pub. L. 91–172, title VIII, § 803(d)(3) , Dec. 30, 1969 , 83 Stat. 684 ; Pub. L. 94–455, title VII, § 701(e)(2) , Oct. 4, 1976 , 90 Stat. 1579 ; Pub. L. 95–30, title I, § 101(d)(8) , May 23, 1977 , 91 Stat. 134 ; Pub. L. 104–188, title I, § 1302(d) , Aug. 20, 1996 , 110 Stat. 1778 ; Pub. L. 105–34, title XVI, § 1601(i)(3)(B) , Aug. 5, 1997 , 111 Stat. 1093 ; Pub. L. 105–206, title VI, § 6007(f)(2) , July 22, 1998 , 112 Stat. 810 ; Pub. L. 110–28, title VIII, § 8236(a) , May 25, 2007 , 121 Stat. 199 ; Pub. L. 115–97, title I, § 13542(a) , Dec. 22, 2017 , 131 Stat. 2154 .)

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