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For limitation on aggregate contributions received by qualified funeral trust by or for the benefit of an individual for contracts entered into during calendar year 2008, see section 3.28 of Revenue Procedure 2007–66, set out as a note under section 1 of this title.
TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter J > PART I > Subpart F > § 685
NOTES:
Source
(Added Pub. L. 105–34, title XIII, § 1309(a), Aug. 5, 1997, 111 Stat. 1042; amended Pub. L. 105–206, title VI, § 6013(b), July 22, 1998, 112 Stat. 820.)
Limitation on Contributions Received By Trust During Calendar Year 2008
For limitation on aggregate contributions received by qualified funeral trust by or for the benefit of an individual for contracts entered into during calendar year 2008, see section 3.28 of Revenue Procedure 2007–66, set out as a note under section 1 of this title.
Amendments
1998—Subsec. (b). Pub. L. 105–206, § 6013(b)(1), inserted concluding provisions.
Subsec. (f). Pub. L. 105–206, § 6013(b)(2), inserted “and of trusts terminated during the year” before period at end.
Effective Date of 1998 Amendment
Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section
1 of this title.
Effective Date
Section 1309(c) of Pub. L. 105–34 provided that: “The amendments made by this section [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”
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