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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter J > PART I > Subpart F
NOTES:
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.
Pub. L. 107–16, title V, § 542(e)(1)(D), (f)(2), title IX, § 901, June 7, 2001, 115 Stat. 85, 86, 150, provided that, applicable to transfers after Dec. 31, 2009, item 684 is temporarily amended by inserting “and nonresident aliens” after “estates”.
Amendment of Analysis
Pub. L. 107–16, title V, § 542(e)(1)(D), (f)(2), title IX, § 901, June 7, 2001, 115 Stat. 85, 86, 150, provided that, applicable to transfers after Dec. 31, 2009, item 684 is temporarily amended by inserting “and nonresident aliens” after “estates”.
Amendments
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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