Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-j/part-i/subpart-a/sec.-645
Timestamp: 2020-06-07 00:43:02
Document Index: 465822328

Matched Legal Cases: ['§ 645', '§1305', '§646', '§645', '§6013', '§ 645', '§645']

26 U.S.C. § 645 (2015) - Certain revocable trusts treated as part of estate :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692) Part I - Estates, Trusts, and Beneficiaries (Sections 641 - 685) Subpart A - General Rules for Taxation of Estates and Trusts (Sections 641 - 646) Sec. 645 - Certain revocable trusts treated as part of estate
Sec. 645 - Certain revocable trusts treated as part of estate
Source Credit Added Pub. L. 105-34, title XIII, §1305(a), Aug. 5, 1997, 111 Stat. 1040, §646; renumbered §645, Pub. L. 105-206, title VI, §6013(a)(1), July 22, 1998, 112 Stat. 819.
Statutes at Large References 111 Stat. 1040, 1041
Public and Private Laws Public Law 105-34, Public Law 105-206
26 U.S.C. § 645 (2015)
§645. Certain revocable trusts treated as part of estate(a) General rule