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.

Income of an estate or trust in case of divorce, etc.

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.

Amendment of Analysis

Pub. L. 107–16, title V, §542(e)(1)(D), (f)(2), title IX, §901, June 7, 2001, 115 Stat. 85 , 86, 150, provided that, applicable to transfers after Dec. 31, 2009, item 684 is temporarily amended by inserting "and nonresident aliens" after "estates".

Amendments

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.