Title 26Subpart
Subpart D—Treatment of Excess Distributions by Trusts
Contents
- § 665. Definitions applicable to subpart D
- § 666. Accumulation distribution allocated to preceding years
- § 667. Treatment of amounts deemed distributed by trust in preceding years
- § 668. Interest charge on accumulation distributions from foreign trusts
- [§669. Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578]