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Index  » Subtitle A  » Chapter 1  » Subchapter J

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter J. Estates

Current through December 21, 2022 (Pub. L. 117-262)

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.

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

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.