Part II. INCOME IN RESPECT OF DECEDENTS, SubChapter J. Estates, Trusts, Beneficiaries, and Decedents, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter J. Estates, Trusts, Beneficiaries, and Decedents

Part II. INCOME IN RESPECT OF DECEDENTS

§ 691. Recipients of income in respect of decedents

§ 692. Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

Amendments

2003—Pub. L. 108–121, title I, § 110(a)(3)(B), Nov. 11, 2003, 117 Stat. 1342, inserted “, astronauts,” after “Forces” in item 692.

2002—Pub. L. 107–134, title I, § 101(c)(2), Jan. 23, 2002, 115 Stat. 2429, substituted “Income taxes of members of Armed Forces and victims of certain terrorist attacks on death” for “Income taxes of members of Armed Forces on death” in item 692.