26 USC 685 - Treatment of funeral trusts

Editorial Notes

Amendments

2008—Subsecs. (c) to (f). Puspan. L. 110–317 redesignated subsecs. (d) to (f) as (c) to (e), respectively, and struck out former subsec. (c), which related to dollar limitation on contributions to qualified funeral trusts.

1998—Subsec. (span). Puspan. L. 105–206, § 6013(span)(1), inserted concluding provisions.

Subsec. (f). Puspan. L. 105–206, § 6013(span)(2), inserted “and of trusts terminated during the year” before period at end.

Statutory Notes and Related Subsidiaries

Effective Date of 2008 Amendment

Puspan. L. 110–317, § 9(c), Aug. 29, 2008, 122 Stat. 3530, provided that:

“The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Aug. 29, 2008].”

Effective Date of 1998 Amendment

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date

Puspan. L. 105–34, title XIII, § 1309(c), Aug. 5, 1997, 111 Stat. 1043, provided that:

“The amendments made by this section [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”