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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
Subpart D. Treatment of Excess Distributions by Trusts
§ 665
- Definitions applicable to subpart D
§ 666
- Accumulation distribution allocated to preceding years
§ 668
- Interest charge on accumulation distributions from foreign trusts
§ 669
- Repealed.
