Imposition of tax.
Special rules for credits and deductions.
Definitions applicable to subparts A, B, C, and D.
Taxable year of trusts.
Certain revocable trusts treated as part of estate.
Tax treatment of electing Alaska Native Settlement Trusts.
1997—Pub. L. 105–34, title V, § 507(b)(3), title XIII, § 1305(c),Aug. 5, 1997, 111 Stat. 857, 1041, added items 644 and 646 and struck out former items 644 “Special rule for gain on property transferred to trust at less than fair market value” and 645 “Taxable year of trusts”.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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