26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART I-ESTATES, TRUSTS, AND BENEFICIARIESSubpart B-Trusts Which Distribute Current Income Only

Subpart B-Trusts Which Distribute Current Income Only

Sec.
651.
Deduction for trusts distributing current income only.
652.
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only.