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U.S Code last checked for updates: Jan 18, 2025
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart B
§ 651. Deduction for trusts dist...
Subpart C - Estates and Trusts W...
§ 651. Deduction for trusts dist...
Subpart C - Estates and Trusts W...
U.S. Code
Notes
§ 652.
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
(a)
Inclusion
(b)
Character of amounts
(c)
Different taxable years
(
Aug. 16, 1954, ch. 736
,
68A Stat. 219
;
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
,
Oct. 4, 1976
,
90 Stat. 1834
.)
cite as:
26 USC 652
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