sec.211Accumulation of income

### sec.211 Accumulation of income This section applies if property is held on trust the terms of which confer a power or impose a duty on the trustee to accumulate income of the property. The power or duty is valid only to the extent the disposition of the accumulated income is valid under this part. This section does not limit or otherwise affect— a power of a person to terminate an accumulation of income from property that is for the person’s benefit; or a power of a court or trustee relating to an accumulation of income mentioned in paragraph (a) . (sec.211-ssec.1) This section applies if property is held on trust the terms of which confer a power or impose a duty on the trustee to accumulate income of the property. (sec.211-ssec.2) The power or duty is valid only to the extent the disposition of the accumulated income is valid under this part. (sec.211-ssec.3) This section does not limit or otherwise affect— a power of a person to terminate an accumulation of income from property that is for the person’s benefit; or a power of a court or trustee relating to an accumulation of income mentioned in paragraph (a) . - (a) a power of a person to terminate an accumulation of income from property that is for the person’s benefit; or - (b) a power of a court or trustee relating to an accumulation of income mentioned in paragraph (a) .