Subpart D - Treatment of Excess Distributions by Trusts
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Subpart D - Treatment of Excess Distributions by Trusts
26 USC 665 - Definitions applicable to subpart D
26 USC 666 - Accumulation distribution allocated to preceding years
26 USC 667 - Treatment of amounts deemed distributed by trust in preceding years
26 USC 668 - Interest charge on accumulation distributions from foreign trusts
26 USC 669 - Repealed. Pub. L. 94455, title VII, 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
‹ 26 USC 664 - Charitable remainder trusts
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26 USC 665 - Definitions applicable to subpart D ›
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