Deduction for estates and trusts accumulating income or distributing corpus

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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

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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any amount of income for such taxable year required to be distributed currently (including any amount required to be distributed which may be paid out of income or corpus to the extent such amount is paid out of income for such taxable year); and

( Aug. 16, 1954, ch. 736 , 68A Stat. 220 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 ; Pub. L. 97–248, title III , §§ 302(b)(2), 308(a), Sept. 3, 1982 , 96 Stat. 586 , 591; Pub. L. 98–67, title I, § 102(a) , Aug. 5, 1983 , 97 Stat. 369 .)

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