Subpart D – Treatment of Excess Distributions By Trusts

Treatment of Excess Distributions By Trusts

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart D

Details

• Reference: Subpart D
• Legend: Treatment of Excess Distributions By Trusts
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-644 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-644, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-641 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-641, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Subpart A – General Rules For Taxation of Estates and Trusts in the Legal Encyclopedia: Taxation

In this entry about Subpart A – General Rules For Taxation of Estates and Trusts, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-642 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-642, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart D/Section 665 – Definitions Applicable to Subpart D
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart D/Section 666 – Accumulation Distribution Allocated to Preceding Years
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart D/Section 667 – Treatment of Amounts Deemed Distributed By Trust In Preceding Years
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart D/Section 668 – Interest Charge On Accumulation Distributions From Foreign Trusts
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart D/Section 669 – [Repealed. Pub. L. 94-455, Title VII, §701(D)(1), Oct. 4, 1976, 90 Stat. 1578]