# 26 U.S.C. § 643: Definitions applicable to subparts A, B, C, and D

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s643

## Section

- **Citation:** 26 U.S.C. § 643
- **Heading:** Definitions applicable to subparts A, B, C, and D
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

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 .)

## Nearby sections

- [26 U.S.C. § 641 Imposition of tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s641.md)
- [26 U.S.C. § 642 Special rules for credits and deductions](https://www.frixlaw.com/law-library/statutes/usc_t26_s642.md)
- [26 U.S.C. § 643 Definitions applicable to subparts A, B, C, and D](https://www.frixlaw.com/law-library/statutes/usc_t26_s643.md)
- [26 U.S.C. § 644 Taxable year of trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s644.md)
- [26 U.S.C. § 645 Certain revocable trusts treated as part of estate](https://www.frixlaw.com/law-library/statutes/usc_t26_s645.md)
- [26 U.S.C. § 646 Tax treatment of electing Alaska Native Settlement Trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s646.md)
- [26 U.S.C. § 651 Deduction for trusts distributing current income only](https://www.frixlaw.com/law-library/statutes/usc_t26_s651.md)
- [26 U.S.C. § 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only](https://www.frixlaw.com/law-library/statutes/usc_t26_s652.md)
- [26 U.S.C. § 661 Deduction for estates and trusts accumulating income or distributing corpus](https://www.frixlaw.com/law-library/statutes/usc_t26_s661.md)
- [26 U.S.C. § 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus](https://www.frixlaw.com/law-library/statutes/usc_t26_s662.md)
- [26 U.S.C. § 663 Special rules applicable to sections 661 and 662](https://www.frixlaw.com/law-library/statutes/usc_t26_s663.md)
- [26 U.S.C. § 664 Charitable remainder trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s664.md)
- [26 U.S.C. § 665 Definitions applicable to subpart D](https://www.frixlaw.com/law-library/statutes/usc_t26_s665.md)
- [26 U.S.C. § 666 Accumulation distribution allocated to preceding years](https://www.frixlaw.com/law-library/statutes/usc_t26_s666.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s643. Check the current official text before relying on it. Not legal advice.