§668. Interest charge on accumulation distributions from foreign trusts — Inbound Citations
26 U.S.C. § 668
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 668 as a whole
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(B) For purposes of applying section 668 in a case to which subparagraph (A) applies, the applicable number of years for purposes of section 668(a) shall be ½ of the number of years the trust has been in existence.
Citations to §668(a)
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(B) For purposes of applying section 668 in a case to which subparagraph (A) applies, the applicable number of years for purposes of section 668(a) shall be ½ of the number of years the trust has been in existence.