26 U.S.C. · Internal Revenue Code
26 U.S.C. § 669

Repealed. Pub. L. 94-455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 669 — Repealed. Pub. L. 94-455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter J - Estates, Trusts, Beneficiaries, and Decedents PART I - ESTATES, TRUSTS, AND BENEFICIARIES Subpart D - Treatment of Excess Distributions by Trusts Sec. 669 - Repealed. Pub. L. 94-455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578 From the U.S. Government Publishing Office, www.gpo.gov

[§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 Repealed.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.

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The statutory text of 26 U.S.C. § 669 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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