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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter J — Estates, Trusts, Beneficiaries, and Decedents
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Part I — Estates, Trusts, and Beneficiaries
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Subpart B — Trusts Which Distribute Current Income Only
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Subpt. A
General Rules for Taxation of Estates and Trusts
Subpt. C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
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Subpart B — Trusts Which Distribute Current Income Only
Search Subpart B full text →
§651
Deduction for trusts distributing current income only
§652
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
‹
Subpt. A
General Rules for Taxation of Estates and Trusts
Subpt. C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
›
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