U.S. Code / 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 BeneficiariesTitle 26SubpartSubpart B—Trusts Which Distribute Current Income OnlyContents§ 651. Deduction for trusts distributing current income only§ 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
