U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part PART I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart F— Miscellaneous

26 U.S.C. § 682

Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]

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[repealed]

Notes of Decisions
Cited in 1 case, 1968–1968 · leading case: Ellis v. United States
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Ellis v. United States (1968) tnwd · cites it 2× “26 U.S.C. § 682 (a). Admittedly, they may treat those distributions in the same character as they would be treated in the hands of the trust.”
— 26 U.S.C. § 682(b) — 1 case
Ellis v. United States (1968) tnwd “26 U.S.C. § 682 (a). Admittedly, they may treat those distributions in the same character as they would be treated in the hands of the trust.”
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