26 USC 669: Repealed. Pub. L. 94-455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578
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26 USC 669: Repealed. Pub. L. 94-455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578 Text contains those laws in effect on July 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART I-ESTATES, TRUSTS, AND BENEFICIARIESSubpart D-Treatment of Excess Distributions by Trusts
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[§669. Repealed. 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 Repeal

Repeal 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.