Public Law 119-73 (01/23/2026)
Subpart D Treatment of Excess Distributions by Trusts
Browse 0 units and 5 sections in Subpart D Treatment of Excess Distributions by Trusts of Title 26.
Sections in Subpart D
- § 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- § 669 Repealed.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]