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Subpart D—Treatment of Excess Distributions by ...
Subpart D—Treatment of Excess Distributions by Trusts (§§ 665 – 669)
§ 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 Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]