INTERNAL REVENUE CODE OF 1986

Index » Subtitle A » Chapter 1 » Subchapter J

Subtitle A. Income Taxes (§§ 1-1564)

CHAPTER 1. NORMAL TAXES AND SURTAXES

Subchapter J. Estates

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter J (Estates) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

Section	Section Title
I.R.C. 641	Imposition of tax
I.R.C. 642	Special rules for credits and deductions
I.R.C. 643	Definitions applicable to subparts A, B, C, and D
I.R.C. 644	Taxable year of trusts
I.R.C. 645	Certain revocable trusts treated as part of estate
I.R.C. 646	Tax treatment of electing Alaska Native Settlement Trusts
I.R.C. 651	Deduction for trusts distributing current income only
I.R.C. 652	Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
I.R.C. 661	Deduction for estates and trusts accumulating income or distributing corpus
I.R.C. 662	Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
I.R.C. 663	Special rules applicable to sections 661 and 662
I.R.C. 664	Charitable remainder trusts
I.R.C. 665	Definitions applicable to subpart D
I.R.C. 666	Accumulation distribution allocated to preceding years
I.R.C. 667	Treatment of amounts deemed distributed by trust in preceding years
I.R.C. 668	Interest charge on accumulation distributions from foreign trusts
I.R.C. 669	Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578
I.R.C. 671	Trust income, deductions, and credits attributable to grantors and others as substantial owners
I.R.C. 672	Definitions and rules
I.R.C. 673	Reversionary interests
I.R.C. 674	Power to control beneficial enjoyment
I.R.C. 675	Administrative powers
I.R.C. 676	Power to revoke
I.R.C. 677	Income for benefit of grantor
I.R.C. 678	Person other than grantor treated as substantial owner
I.R.C. 679	Foreign trusts having one or more United States beneficiaries
I.R.C. 681	Limitation on charitable deduction
I.R.C. 682	Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
I.R.C. 683	Use of trust as an exchange fund
I.R.C. 684	Recognition of gain on certain transfers to certain foreign trusts and estates
I.R.C. 685	Treatment of funeral trusts
I.R.C. 691	Recipients of income in respect of decedents
I.R.C. 692	Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

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