U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part PART I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart B— Trusts Which Distribute Current Income Only

26 U.S.C. § 651

Deduction for trusts distributing current income only

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(a) DeductionIn the case of any trust the terms of which—(1) provide that all of its income is required to be distributed currently, and(2) do not provide that any amounts are to be paid, permanently set aside, or used for the purposes specified in section 642(c) (relating to deduction for charitable, etc., purposes),there shall be allowed as a deduction in computing the taxable income of the trust the amount of the income for the taxable year which is required to be distributed currently. This section shall not apply in any taxable year in which the trust distributes amounts other than amounts of income described in paragraph (1).(b) Limitation on deduction

If the amount of income required to be distributed currently exceeds the distributable net income of the trust for the taxable year, the deduction shall be limited to the amount of the distributable net income. For this purpose, the computation of distributable net income shall not include items of income which are not included in the gross income of the trust and the deductions allocable thereto.

(Aug. 16, 1954, ch. 736, 68A Stat. 219.)
Notes of Decisions
Cited in 8 cases, 1960–2020 · leading case: United States v. Tourtellot
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United States v. Tourtellot (2012) ncmd “term “including” within the meaning of 26 U.S.C. § 651 (a). From this, the Government asserts, section 5702(Z) should be given an expansive reading.”
Kohl v. Smythe (1998) hid “Plaintiff is referring to the Occupational Safety and Health Act codified at 26 U.S.C. § 651 , et seq. 2 . Apparently there is some debate as to whether Plaintiff was an independent contractor or a volunteer.”
Stephens v. United States (2016) uscfc “26 U.S.C. § 651 l(a) provides that a refund claim must be filed with the IRS no later than "3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires later.”
Maehr v. United States (2018) uscfc “] 26 U.S.C. § 651 l(a). 7 This section provides: No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without…”
PATEL v. IRS (2019) njd “26 U.S.C. § 651 1(b}(2)(A). Iv. CONCLUSION The motion of the United States to dismiss the Complaint on jurisdictional grounds is granted solely on the basis of the failure to file the complaint within the 2-year § 6532(a)(1) deadline.”
CAMPBELL v. INTERNAL REVENUE SERVICE (2020) njd “Nor does Campbell allege that he filed a timely administrative claim with the IRS within two years of paying the taxes but before bringing this action.”
Trust No. 3, C. E. And Margaret Brehm, Trustees v. Commissioner of Internal Revenue (1960) ca7 “” 26 U.S.C.A. § 651 , 1954, provides: “§ 651.”
Brown v. United States (2015) uscfc “" 26 U.S.C. § 651 l(a) (2012). Plaintiff did not file his refund claim with the IRS until 2006, well after the limitations period had passed.”
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