Source: http://www.law.cornell.edu/uscode/text/26/671?quicktabs_8=2
Timestamp: 2013-05-25 15:56:31
Document Index: 523601102

Matched Legal Cases: ['§ 671', '§ 671', '§ 671', '§ 646', '§ 1006', '§ 631']

26 USC § 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter J › Part I › Subpart E › § 671	prevnext
26 USC § 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
Pub. L. 99–514, title VI, § 646,Oct. 22, 1986, 100 Stat. 2292, as amended by Pub. L. 100–647, title I, § 1006(k),Nov. 10, 1988, 102 Stat. 3411, provided that:
The amendments made by subtitle D of this title [subtitle D (§§ 631–634) of title VI of Pub. L. 99–514, see Tables for classification] and section 1804 of this Act [see Tables for classification] shall not apply to any liquidation under this paragraph.