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

For termination of amendment by section 304 of Pub. L. 111–312, see Effective and Termination Dates of 2010 Amendment note set out under section 121 of this title.

For termination of amendment by section 901 of Pub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section 1 of this title.

Amendments

2010- Pub. L. 111–312, title III, §§301(a), 304, Dec. 17, 2010, 124 Stat. 3300 , 3304, temporarily 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), title IX, §901, June 7, 2001, 115 Stat. 85 , 150, temporarily 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.