Internal Revenue Code · 26 U.S.C.
§ 682. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 682
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 6 other regulations
- Regulations
- 3 issued under this section
Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
Regulations under this section
Treasury regulations (26 CFR) issued under § 682
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 6 regulations not issued under it
- § 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
- § 1.215-1 Periodic alimony, etc., payments.
- § 1.264-1 Premiums on life insurance taken out in a trade or business.
- § 1.662(a)-4 Amounts used in discharge of a legal obligation.
- § 1.677(a)-1 Income for benefit of grantor; general rule.
- § 1.1361-1 S corporation defined.
Where it sits in the 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
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, Aug. 16, 1954, ch. 736, 68A Stat. 234; Pub. L. 98–369, div. A, title IV, § 422(d)(2), July 18, 1984, 98 Stat. 798, related to income of an estate or trust in case of divorce.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 61 of this title.