26 U.S. Code Part I, 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.
Amendments

2010—Pub. L. 111–312, title III, § 301(a),Dec. 17, 2010, 124 Stat. 3300, 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),June 7, 2001, 115 Stat. 85, 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.

 

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