2021 US Code
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
Front Matter
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EDITORIAL NOTES
AMENDMENTS
1976—Pub. L. 94–455, title VII, §701(g)(1), title X, §1014(c), Oct. 4, 1976, 90 Stat. 1580, 1617, substituted in item 667 "Treatment of amounts deemed distributed by trust in preceding years" for "Denial of refund to trusts; authorization of credit to beneficiaries", in item 668 "Interest charge on accumulation distributions from foreign trusts" for "Treatment of amounts deemed distributed in preceding years", and struck out item 669 "Treatment of capital gain deemed distributed in preceding years". 1969—Pub. L. 91–172, title III, §331(a), Dec. 30, 1969, 83 Stat. 592, struck out "5" after "allocated to" in item 666, inserted "authorization of credit to beneficiaries" in item 667, and substituted "Treatment of capital gain deemed distributed in preceding years" for "Special rules applicable to certain foreign trusts" in item 669. 1962—Pub. L. 87–834, §7(i)(1), Oct. 16, 1962, 76 Stat. 988, added item 669. |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 - Front Matter |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 76 Stat. 988 83 Stat. 592 90 Stat. 1580 |
| Public Law 87-834, Public Law 91-172, Public Law 94-455 |
