§682 — Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]
6 cases·1 distinguished·5 cited
Statute Text — 26 U.S.C. §682
[§ 682. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089] 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 RepealRepeal 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.682(a)-1 Income of trust in case of divorce, etc
- Treas. Reg. §Treas. Reg. §1.682(a)-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.682(a)-1(b) Alimony trust income designated for support of minor children.
- Treas. Reg. §Treas. Reg. §1.682(a)-1(i) §1.682(a)-1(i)
- Treas. Reg. §Treas. Reg. §1.682(b)-1 Application of trust rules to alimony payments
- Treas. Reg. §Treas. Reg. §1.682(b)-1(a) For the purpose of the application of subparts A through D (section 641 and following), part I, subchapter J, chapter 1 of the Code, the wife described in section 682 or section 71 who is entitled to receive payments attributable to property in trust is considered a beneficiary of the trust, whether or not the payments are made for the benefit of the husband in discharge of his obligations.
- Treas. Reg. §Treas. Reg. §1.682(b)-1(b) A periodic payment includible in the wife's gross income under section 71 attributable to property in trust is included in full in her gross income in her taxable year in which any part is required to be included under section 652 or 662.
- Treas. Reg. §Treas. Reg. §1.682(c)-1 Definitions
6 Citing Cases
For a detailed description ofthe relationships between DOE, private lenders, and "Guaranty Agencies", see United States ex rel. Vigil v. Nelnet, Inc., 639 F.3d 791, 794-795 (8th Cir. 2011). -7- [*7] Coalition (ACRC)6 failed to comply with certain regulations governing tax exempt organizations. The con.plaint was referred to the Of
1985), section 682, concerning income of an estate in cases of divorce, Kitch v. Commissioner, 104 T.C. 1 (1995), affd. on other grounds 103 F.3d 104 (10th Cir. 1996), and section 642(c), concerning the charitable deduction for estates and trusts, Mott v. United States, 199 Ct. Cl. 127, 462 F.2d 512 (1972). - 23 - Commissioner, 90 F.2d 14, 16 (9th Cir. 1