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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
§ 652
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
notes
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
U.S. Code
Notes
Editorial Notes
Amendments
1976—Subsec. (span).
Puspan. L. 94–455
struck out “or his delegate” after “Secretary”.
