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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter J. Estates, Trusts, Beneficiaries, and Decedents |
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Part I. ESTATES, TRUSTS, AND BENEFICIARIES |
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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 |