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 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.
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I.R.C. 669 | Repealed.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I.R.C. 682 | Repealed.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 |
 
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.