1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter J
  6. part I
  7. subpart F
  8. § 683

View all text of Subpart F [§ 681 - § 685]

§ 683. Use of trust as an exchange fund
(a) General rule
(b) Exception for pooled income funds
(Aug. 16, 1954, ch. 736, 68A Stat. 235; Pub. L. 94–455, title XXI, § 2131(e)(1), Oct. 4, 1976, 90 Stat. 1924.)

CITE AS: 26 USC 683