Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter J - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTSPart I - ESTATES, TRUSTS, AND BENEFICIARIES
Subpart D - TREATMENT OF EXCESS DISTRIBUTIONS BY TRUSTS
Section 669 - Repealed

26 U.S.C. § 669

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Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 669 - Repealed

26 U.S.C. § 669

Pub. L. 94-455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578]

Section, acts Oct. 16, 1962, Pub. L. 87-834, §7(e), 76 Stat. 986; Dec. 30, 1969, Pub. L. 91-172, title III, §331(a), 83 Stat. 596, related to the treatment of capital gain deemed distributed in preceding years.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 667 of this title.