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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter J Estates, Trusts, Beneficiaries, and Decedents
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Part I ESTATES, TRUSTS, AND BENEFICIARIES
/ Subpart F Miscellaneous
Public Law 119-83 (04/13/2026)
Subpart F Miscellaneous
Browse 0 units and 5 sections in Subpart F Miscellaneous of Title 26.
Sections in Subpart F
§ 681
Limitation on charitable deduction
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§ 682
Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]
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§ 683
Use of trust as an exchange fund
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§ 684
Recognition of gain on certain transfers to certain foreign trusts and estates
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§ 685
Treatment of funeral trusts
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Subpart E Grantors and Others Treated as Substantial Owners