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.

        

Subpart Referred to in Other Sections

This subpart is referred to in sections 643, 665, 671, 1312 of this title.