U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter J—Estates, Trusts, Beneficiaries, and Decedents / Part I—Estates, Trusts, and BeneficiariesTitle 26SubpartSubpart F—MiscellaneousContents§ 681. Limitation on charitable deduction[§682. Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]§ 683. Use of trust as an exchange fund§ 684. Recognition of gain on certain transfers to certain foreign trusts and estates§ 685. Treatment of funeral trusts
