There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (§§ 641 - 692)
Part I - ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641 - 685)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter J - Estates, Trusts, Beneficiaries, and Decedents PART I - ESTATES, TRUSTS, AND BENEFICIARIES |
Contains | sections 641 to 685 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Subpart A - General Rules for Taxation of Estates and Trusts (§§ 641 - 646)
- Table Of Contents
- Front Matter
- Section 641 - Imposition of tax
- Section 642 - Special rules for credits and deductions
- Section 643 - Definitions applicable to subparts A, B, C, andD
- Section 644 - Taxable year of trusts
- Section 645 - Certain revocable trusts treated as part of estate
- Section 646 - Tax treatment of electing Alaska Native Settlement Trusts
- Subpart B - Trusts Which Distribute Current Income Only (§§ 651 - 652)
- Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (§§ 661 - 664)
- Table Of Contents
- Front Matter
- Section 661 - Deduction for estates and trusts accumulating income or distributing corpus
- Section 662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income...
- Section 663 - Special rules applicable to sections 661 and 662
- Section 664 - Charitable remainder trusts
- Subpart D - Treatment of Excess Distributions by Trusts (§§ 665 - 669)
- Table Of Contents
- Front Matter
- Section 665 - Definitions applicable to subpart D
- Section 666 - Accumulation distribution allocated to preceding years
- Section 667 - Treatment of amounts deemed distributed by trust in preceding years
- Section 668 - Interest charge on accumulation distributions from foreign trusts
- Section 669 - Repealed. Pub. L. 94-455, title VII, ยง701(d)(1), Oct. 4, 1976, 90 Stat. 1578
- Subpart E - Grantors and Others Treated as Substantial Owners (§§ 671 - 679)
- Table Of Contents
- Front Matter
- Section 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
- Section 672 - Definitions and rules
- Section 673 - Reversionary interests
- Section 674 - Power to control beneficial enjoyment
- Section 675 - Administrative powers
- Section 676 - Power to revoke
- Section 677 - Income for benefit of grantor
- Section 678 - Person other than grantor treated as substantial owner
- Section 679 - Foreign trusts having one or more United States beneficiaries
- Subpart F - Miscellaneous (§§ 681 - 685)
- Table Of Contents
- Front Matter
- Section 681 - Limitation on charitable deduction
- Section 682 - Income of an estate or trust in case of divorce, etc.
- Section 683 - Use of trust as an exchange fund
- Section 684 - Recognition of gain on certain transfers to certain foreign trusts and estates
- Section 685 - Treatment of funeral trusts
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