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26 U.S.C. 669: Repealed. Pub. L. 94–455, title VII, § 701(d)(1) , Oct. 4, 1976 , 90 Stat. 1578Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§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 Repealed.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.