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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 B
Trusts Which Distribute Current Income Only
Subpart B. Trusts Which Distribute Current Income Only
§ 651
- Deduction for trusts distributing current income only
§ 652
- Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
