2021 US Code
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
Subpart E - Grantors and Others Treated as Substantial Owners
Front Matter

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Editorial Notes EDITORIAL NOTES AMENDMENTS

1976—Pub. L. 94–455, title X, §1013(e)(1), Oct. 4, 1976, 90 Stat. 1616, added item 679.

Publication Title United States Code, 2018 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
Subpart E - Grantors and Others Treated as Substantial Owners
- Front Matter
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law No
Disposition standard
Statutes at Large References 90 Stat. 1616
Public Law References Public Law 94-455
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