26 U.S.C. § 682
Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
[§ 682. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C) , Dec. 22, 2017 , 131 Stat. 2089 ]
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Cited by 10
- 26 CFR § 1.1361-1 — S corporation defined.
- 26 CFR § 1.215-1 — Periodic alimony, etc., payments.
- 26 CFR § 1.264-1 — Premiums on life insurance taken out in a trade or business.
- 26 CFR § 1.641(a)-0 — Scope of subchapter J.
- 26 CFR § 1.662(a)-4 — Amounts used in discharge of a legal obligation.
- 26 CFR § 1.677(a)-1 — Income for benefit of grantor; general rule.
- 26 CFR § 1.682(a)-1 — Income of trust in case of divorce, etc.
- 26 CFR § 1.682(b)-1 — Application of trust rules to alimony payments.
- 26 CFR § 1.682(c)-1 — Definitions.
- 26 CFR § 1.71-1 — Alimony and separate maintenance payments; income to wife or former wife.
Nearby sections (25 sections)
- 668 · Interest charge on accumulation distributions from foreign trusts
- 669 · Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976,…
- 671 · Trust income, deductions, and credits attributable to grantors…
- 672 · Definitions and rules
- 673 · Reversionary interests
- 674 · Power to control beneficial enjoyment
- 675 · Administrative powers
- 676 · Power to revoke
- 677 · Income for benefit of grantor
- 678 · Person other than grantor treated as substantial owner
- 679 · Foreign trusts having one or more United States beneficiaries
- 681 · Limitation on charitable deduction
- 682 · Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22,…
- 683 · Use of trust as an exchange fund
- 684 · Recognition of gain on certain transfers to certain foreign…
- 685 · Treatment of funeral trusts
- 691 · Recipients of income in respect of decedents
- 692 · Income taxes of members of Armed Forces, astronauts, and victims…
- 701 · Partners, not partnership, subject to tax
- 702 · Income and credits of partner
- 703 · Partnership computations
- 704 · Partner’s distributive share
- 705 · Determination of basis of partner’s interest
- 706 · Taxable years of partner and partnership
- 707 · Transactions between partner and partnership