§652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only — Inbound Citations

Citations to 26 U.S.C. § 652 as a whole

• 26 U.S.C. § 1(g)(4)(C)

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  (C) For purposes of this subsection, in the case of any child who is a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)), any amount included in the income of such child under sections 652 and 662 during a taxable year shall be considered earned income of such child for such taxable year.