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.

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.

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 Tuesday, August 13, 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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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