26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart F: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART I-ESTATES, TRUSTS, AND BENEFICIARIESSubpart F-Miscellaneous

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Subpart F-Miscellaneous

Sec.

681.

Limitation on charitable deduction.

[682.

Repealed.]

683.

Use of trust as an exchange fund.

684.

Recognition of gain on certain transfers to certain foreign trusts and estates.

685.

Treatment of funeral trusts.

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089 , struck out item 682 "Income of an estate or trust in case of divorce, etc."

2010- Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 , amended analysis to read as if amendment by Pub. L. 107–16, §542(e)(1)(D), had never been enacted. See 2001 Amendment note below.

2001- Pub. L. 107–16, title V, §542(e)(1)(D), June 7, 2001, 115 Stat. 85 , inserted "and nonresident aliens" after "estates" in item 684.

1997- Pub. L. 105–34, title XI, §1131(c)(6), title XIII, §1309(b), Aug. 5, 1997, 111 Stat. 980 , 1043, added items 684 and 685.

1976- Pub. L. 94–455, title XXI, §2131(e)(2), Oct. 4, 1976, 90 Stat. 1924 , substituted "Use of trust as an exchange fund" for "Applicability of provisions" in item 683.