# 26 U.S.C. § 641: Imposition of tax

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s641

## Section

- **Citation:** 26 U.S.C. § 641
- **Heading:** Imposition of tax
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

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 .)

## Nearby sections

- [26 U.S.C. § 641 Imposition of tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s641.md)
- [26 U.S.C. § 642 Special rules for credits and deductions](https://www.frixlaw.com/law-library/statutes/usc_t26_s642.md)
- [26 U.S.C. § 643 Definitions applicable to subparts A, B, C, and D](https://www.frixlaw.com/law-library/statutes/usc_t26_s643.md)
- [26 U.S.C. § 644 Taxable year of trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s644.md)
- [26 U.S.C. § 645 Certain revocable trusts treated as part of estate](https://www.frixlaw.com/law-library/statutes/usc_t26_s645.md)
- [26 U.S.C. § 646 Tax treatment of electing Alaska Native Settlement Trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s646.md)
- [26 U.S.C. § 651 Deduction for trusts distributing current income only](https://www.frixlaw.com/law-library/statutes/usc_t26_s651.md)
- [26 U.S.C. § 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only](https://www.frixlaw.com/law-library/statutes/usc_t26_s652.md)
- [26 U.S.C. § 661 Deduction for estates and trusts accumulating income or distributing corpus](https://www.frixlaw.com/law-library/statutes/usc_t26_s661.md)
- [26 U.S.C. § 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus](https://www.frixlaw.com/law-library/statutes/usc_t26_s662.md)
- [26 U.S.C. § 663 Special rules applicable to sections 661 and 662](https://www.frixlaw.com/law-library/statutes/usc_t26_s663.md)
- [26 U.S.C. § 664 Charitable remainder trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s664.md)
- [26 U.S.C. § 665 Definitions applicable to subpart D](https://www.frixlaw.com/law-library/statutes/usc_t26_s665.md)
- [26 U.S.C. § 666 Accumulation distribution allocated to preceding years](https://www.frixlaw.com/law-library/statutes/usc_t26_s666.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s641. Check the current official text before relying on it. Not legal advice.