Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 651" use "26USC651" by entering "26" for the Title and "651" for the section.
Section 651 (26USC651): Deduction for trusts distributing current income only
Section 652 (26USC652): Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only