U.S. CODE
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Toggle Dropdown
Search US Code
Search Leg. Notes
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
U.S Code last checked for updates: Oct 17, 2024
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
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!