1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter J - Estates, Trusts, Beneficiaries, and Decedents
  6. Part I - ESTATES, TRUSTS, AND BENEFICIARIES
  7. 26 USC Subpart B
26 USC Subpart B
Trusts Which Distribute Current Income Only
October 30, 2020
§
651
Deduction for trusts distributing current income only
§
652
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
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Subpart A General Rules for Taxation of Estates and Trusts
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Subpart C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

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