26 USC Subpart D
Treatment of Excess Distributions by Trusts
October 30, 2020
§
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Repealed.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
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