Trusts Which Distribute Current Income Only

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Estates, Trusts, Beneficiaries, and Decedents
  7. ESTATES, TRUSTS, AND BENEFICIARIES
  8. Trusts Which Distribute Current Income Only

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Section
651

Deduction for trusts distributing current income only

Section
652

Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only