26-U.S.C.-669
[§669 – Repealed. Pub. L. 94-455, Title Vii, §701(D)(1), Oct. 4, 1976, 90 Stat. 1578]
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart D > Section 669
Details
- Reference: Section 669
- Legend: [§669 – Repealed. Pub. L. 94-455, Title Vii, §701(D)(1), Oct. 4, 1976, 90 Stat. 1578]
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-644 in the Legal Encyclopedia: Income Taxes
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26-U.S.C.-641 in the Legal Encyclopedia: Tax Liability
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Subpart A – General Rules For Taxation of Estates and Trusts in the Legal Encyclopedia: Taxation
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26-U.S.C.-642 in the Legal Encyclopedia: Liability
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