Public Law 119-100 (06/26/2026)
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Repealed.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]