Article 2 - Trusts Which Distribute Current Income Only [Repealed]
- Section 17751(a) - Simple Trusts; Deduction for Distributions; In General
- Section 17751(b) - Income Required to Be Distributed Currently
- Section 17751(c) - Distribution of Amounts Other Than Income
- Section 17751(d) - Charitable Purposes
- Section 17751(e) - Estates
- Section 17751(f) - Deduction for Distributions to Beneficiaries
- Section 17752(a) - Simple Trusts: Inclusion of Amounts in Income of Beneficiaries
- Section 17752(b) - Distributions in Excess of Distributable Net Income
- Section 17752(c) - Character of Amounts
- Section 17752(d) - Allocation of Income Items
- Section 17752(e) - Allocations of Deductions
- Section 17752(f) - Different Taxable Years
- Section 17752(g) - Death of Individual Beneficiaries
- Section 17752(h) - Termination of Existence of Other Beneficiaries
- Section 17752(i) - Illustration of the Provisions of Sections 17751 and 17752