26 USC Subtitle A, CHAPTER 1, Subchapter J, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART II-INCOME IN RESPECT OF DECEDENTS

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PART II-INCOME IN RESPECT OF DECEDENTS

Sec.

691.

Recipients of income in respect of decedents.

692.

Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death.

Editorial Notes

Amendments

2003- Pub. L. 108–121, title I, §110(a)(3)(B), Nov. 11, 2003, 117 Stat. 1342 , inserted ", astronauts," after "Forces" in item 692.

2002- Pub. L. 107–134, title I, §101(c)(2), Jan. 23, 2002, 115 Stat. 2429 , substituted "Income taxes of members of Armed Forces and victims of certain terrorist attacks on death" for "Income taxes of members of Armed Forces on death" in item 692.