26 U.S.C. § 669
Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578
[§ 669. Repealed. Pub. L. 94–455, title VII, § 701(d)(1) , Oct. 4, 1976 , 90 Stat. 1578 ]
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Cited by 13
- 26 CFR § 1.665(a)-0 — Excess distributions by trusts; scope of subpart D.
- 26 CFR § 1.665(b)-1A — Accumulation distributions.
- 26 CFR § 1.665(d)-1A — Taxes imposed on the trust.
- 26 CFR § 1.665(e)-1A — Preceding taxable year.
- 26 CFR § 1.667(b)-1A — Authorization of credit to beneficiary for taxes imposed on the trust.
- 26 CFR § 1.668(a)-4 — Tax attributable to throwback.
- 26 CFR § 1.668(b)-2 — Illustration of the provisions of subpart D.
- 26 CFR § 1.669(a)-1 — Limitation on tax.
- 26 CFR § 1.669(a)-3 — Tax computed by the exact throwback method.
- 26 CFR § 1.669(a)-4 — Tax attributable to short-cut throwback method.
- 26 CFR § 1.669(b)-1 — Information requirements.
- 26 CFR § 1.669(b)-2 — Manner of exercising election.
Nearby sections (25 sections)
- 645 · Certain revocable trusts treated as part of estate
- 646 · Tax treatment of electing Alaska Native Settlement Trusts
- 651 · Deduction for trusts distributing current income only
- 652 · Inclusion of amounts in gross income of beneficiaries of trusts…
- 661 · Deduction for estates and trusts accumulating income or…
- 662 · Inclusion of amounts in gross income of beneficiaries of estates…
- 663 · Special rules applicable to sections 661 and 662
- 664 · Charitable remainder trusts
- 665 · Definitions applicable to subpart D
- 666 · Accumulation distribution allocated to preceding years
- 667 · Treatment of amounts deemed distributed by trust in preceding…
- 668 · Interest charge on accumulation distributions from foreign trusts
- 669 · Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976,…
- 671 · Trust income, deductions, and credits attributable to grantors…
- 672 · Definitions and rules
- 673 · Reversionary interests
- 674 · Power to control beneficial enjoyment
- 675 · Administrative powers
- 676 · Power to revoke
- 677 · Income for benefit of grantor
- 678 · Person other than grantor treated as substantial owner
- 679 · Foreign trusts having one or more United States beneficiaries
- 681 · Limitation on charitable deduction
- 682 · Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22,…
- 683 · Use of trust as an exchange fund