U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (§§ 641—692) > PART I—ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641—685) > Subpart B—Trusts Which Distribute Current Income Only (§§ 651—652)