US CODE: Title 26,Subpart D—Treatment of Excess Distributions by Trusts

Subpart D—Treatment of Excess Distributions by Trusts

§ 665. Definitions applicable to subpart D

§ 666. Accumulation distribution allocated to preceding years

§ 667. Treatment of amounts deemed distributed by trust in preceding years

§ 668. Interest charge on accumulation distributions from foreign trusts

[§ 669. Repealed.]

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