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CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter J— Estates, Trusts, Beneficiaries, and Decedents›PART I— ESTATES, TRUSTS, AND BENEFICIARIES›Subpart F— Miscellaneous

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 Repealed.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

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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