1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter J
  6. part I
  7. subpart B
  8. § 652

View all text of Subpart B [§ 651 - § 652]

§ 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
(a) Inclusion
(b) Character of amounts
(c) Different taxable years
(Aug. 16, 1954, ch. 736, 68A Stat. 219; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 652