Definitions applicable to subparts A, B, C, and D
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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 A—General Rules for Taxation of Estates and Trusts
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No deduction shall be taken under sections 651 and 661 (relating to additional deductions).
( Aug. 16, 1954, ch. 736 , 68A Stat. 217 ; Pub. L. 87–834, § 7(a) , Oct. 16, 1962 , 76 Stat. 985 ; Pub. L. 94–455, title X, § 1013(c) , (e)(2), Oct. 4, 1976 , 90 Stat. 1615 , 1616; Pub. L. 96–223, title IV, § 404(b)(4) , Apr. 2, 1980 , 94 Stat. 306 ; Pub. L. 97–34, title III, § 301(b)(4) , (6)(B), Aug. 13, 1981 , 95 Stat. 270 ; Pub. L. 97–248, title III , §§ 302(b)(1), 308(a), Sept. 3, 1982 , 96 Stat. 586 , 591; Pub. L. 97–448, title I, § 103(a)(3) , Jan. 12, 1983 , 96 Stat. 2375 ; Pub. L. 98–67, title I, § 102(a) , Aug. 5, 1983 , 97 Stat. 369 ; Pub. L. 98–369, div. A, title I , §§ 81(a), 82(a), title VII, § 722(h)(3), July 18, 1984 , 98 Stat. 597 , 598, 975; Pub. L. 99–514, title III, § 301(b)(7) , title VI, § 612(b)(4), title XIV, § 1404(b), title XVIII, § 1806(a), (c), Oct. 22, 1986 , 100 Stat. 2217 , 2250, 2713, 2810, 2811; Pub. L. 100–647, title I, § 1014(d)(3) , (4), Nov. 10, 1988 , 102 Stat. 3561 ; Pub. L. 101–239, title VII, § 7811(b) , (f)(1), Dec. 19, 1989 , 103 Stat. 2406 , 2409; Pub. L. 103–66, title XIII, § 13113(d)(3) , Aug. 10, 1993 , 107 Stat. 430 ; Pub. L. 104–188, title I , §§ 1904(c)(1), 1906(b), (c)(1), Aug. 20, 1996 , 110 Stat. 1912 , 1915; Pub. L. 111–147, title V, § 533(a) , (b), (d), Mar. 18, 2010 , 124 Stat. 114 .)
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