Subpart F – Miscellaneous

Miscellaneous

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart F

Details

• Reference: Subpart F
• Legend: Miscellaneous
• USCode Year: 2013

Provision Content

Amendments

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-678 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-678, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-675 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-675, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-674 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-674, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-676 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-676, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart F/Section 681 – Limitation On Charitable Deduction
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart F/Section 682 – Income of An Estate Or Trust In Case of Divorce, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart F/Section 683 – Use of Trust As An Exchange Fund
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart F/Section 684 – Recognition of Gain On Certain Transfers to Certain Foreign Trusts and Estates
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart F/Section 685 – Treatment of Funeral Trusts