There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692)
Part I - Estates, Trusts, and Beneficiaries (Sections 641 - 685)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Subpart A - General Rules for Taxation of Estates and Trusts (Sections 641 - 646)
- Table of Contents
- Front Matter
- Sec. 641 - Imposition of tax
- Sec. 642 - Special rules for credits and deductions
- Sec. 643 - Definitions applicable to subparts A, B, C, andD
- Sec. 644 - Taxable year of trusts
- Sec. 645 - Certain revocable trusts treated as part of estate
- Sec. 646 - Tax treatment of electing Alaska Native Settlement Trusts
- Subpart B - Trusts Which Distribute Current Income Only (Sections 651 - 652)
- Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (Sections 661 - 664)
- Table of Contents
- Front Matter
- Sec. 661 - Deduction for estates and trusts accumulating income or distributing corpus
- Sec. 662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- Sec. 663 - Special rules applicable to sections 661 and 662
- Sec. 664 - Charitable remainder trusts
- Subpart D - Treatment of Excess Distributions by Trusts (Sections 665 - 669)
- Table of Contents
- Front Matter
- Sec. 665 - Definitions applicable to subpart D
- Sec. 666 - Accumulation distribution allocated to preceding years
- Sec. 667 - Treatment of amounts deemed distributed by trust in preceding years
- Sec. 668 - Interest charge on accumulation distributions from foreign trusts
- Sec. 669 - Repealed.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 (Sections 671 - 679)
- Table of Contents
- Front Matter
- Sec. 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
- Sec. 672 - Definitions and rules
- Sec. 673 - Reversionary interests
- Sec. 674 - Power to control beneficial enjoyment
- Sec. 675 - Administrative powers
- Sec. 676 - Power to revoke
- Sec. 677 - Income for benefit of grantor
- Sec. 678 - Person other than grantor treated as substantial owner
- Sec. 679 - Foreign trusts having one or more United States beneficiaries
- Subpart F - Miscellaneous (Sections 681 - 685)
- Table of Contents
- Front Matter
- Sec. 681 - Limitation on charitable deduction
- Sec. 682 - Income of an estate or trust in case of divorce, etc.
- Sec. 683 - Use of trust as an exchange fund
- Sec. 684 - Recognition of gain on certain transfers to certain foreign trusts and estates
- Sec. 685 - Treatment of funeral trusts
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