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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 682 Repealed. Pub. L. 11597, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 682 26 U.S.C. § 682 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s682 data/legal/raw/us/code/title-26/usc26.xml 7fd533848a315f984b26c48b17af58eee1a3019570e5094a4540bf4946c27385 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 b62b5ece47397a9b1faf8696b86350df16e58f72d96928ccb2a1825d495ef939 2026-07-04 official
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26 U.S.C. § 682 - Repealed. Pub. L. 11597, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]

Notes

Section, Aug. 16, 1954, ch. 736, 68A Stat. 234; Pub. L. 98369, 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. 11597 applies to such modification, see section 11051(c) of Pub. L. 11597, set out as an Effective Date of 2017 Amendment note under section 61 of this title.