 |
United States Code (Last Updated: May 24, 2014) |
 |
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 |
| § 651. Deduction for trusts distributing current income only |
| § 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only |