26 U.S.C. § 683
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 1399
- § 1400C
- § 1400J
§ 683. Use of trust as an exchange fund
- (a) Except as provided in subsection (b), if property is transferred to a trust in exchange for an interest in other trust property and if the trust would be an investment company (within the meaning of section 351) if it were a corporation, then gain shall be recognized to the transferor.
- (b) Subsection (a) shall not apply to any transfer to a pooled income fund (within the meaning of section 642(c)(5)).
Change History
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