OAKMOREL Forensic Intelligence // [email protected]
► 26 U.S.C. § 683 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 683
Use of trust as an exchange fund
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-02F5F6
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 BENEFICIARIES Subpart F - Miscellaneous Sec. 683 - Use of trust as an exchange fund From the U.S. Government Publishing Office, www.gpo.gov

§683. Use of trust as an exchange fund

(a) General rule Except as provided in subsection (b), if property is transferred to a trust in exchange for an interest in other trust property and if the trust would be an investment company (within the meaning of section 351) if it were a corporation, then gain shall be recognized to the transferor. (b) Exception for pooled income funds Subsection (a) shall not apply to any transfer to a pooled income fund (within the meaning of section 642(c)(5)).

(Aug. 16, 1954, ch. 736, 68A Stat. 235; Pub. L. 94–455, title XXI, §2131(e)(1), Oct. 4, 1976, 90 Stat. 1924.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 substituted provisions relating to use of trust as an exchange fund for provisions setting forth rule that this part applies only to taxable years beginning after Dec. 31, 1953, and ending after the date of the enactment of this title and exceptions thereto.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment Amendment of section by Pub. L. 94–455 effective on Apr. 8, 1976, in taxable years ending on or after such date, see section 2131(f)(6) of Pub. L. 94–455, set out as a note under section 584 of this title.

Source: uscode.house.gov — public domain Official Source ↗
► ROOT-LD ENTITY DATA machine-readable · federation graph · v1.0
Federation ID
OM-USC26-SEC-02F5F6
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
7100aa609b33e8ff...
Source Verified
✓ TRUE
Semantic Edges
PENDING — corpus passes queued
The statutory text of 26 U.S.C. § 683 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
► NAVIGATE CORPUS title 26 · internal revenue code
← 26 U.S.C. § 682 26 U.S.C. § 684 →
Chapter 1 — NORMAL TAXES AND SURTAXES
26 U.S.C. § 126 U.S.C. § 226 U.S.C. § 326 U.S.C. § 426 U.S.C. § 526 U.S.C. § 1126 U.S.C. § 1226 U.S.C. § 1526 U.S.C. § 2126 U.S.C. § 2226 U.S.C. § 2326 U.S.C. § 2426 U.S.C. § 2526 U.S.C. § 25A26 U.S.C. § 25B26 U.S.C. § 25C26 U.S.C. § 25D26 U.S.C. § 25E26 U.S.C. § 2626 U.S.C. § 2726 U.S.C. § 2826 U.S.C. § 2926 U.S.C. § 3026 U.S.C. § 30A
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 683
Status
● ACTIVE
Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-02F5F6
Root-LD Spec
v1.0
► Forensic Services
Procurement fraud, platform integrity, litigation support. First conversation free.
► CONTACT OAKMOREL →
↑↓ Scroll ENTER Select ESC Exit
Internal Revenue Code — 26 U.S.C. § 683