26 USC 669: Repealed. Pub. L. 94-455, title VII, ยง701(d)(1), Oct. 4, 1976, 90 Stat. 1578
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 669: Repealed.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 January 2, 2001
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

[§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 Repealed.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.

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.