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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter J — Estates, Trusts, Beneficiaries, and Decedents
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Part I — Estates, Trusts, and Beneficiaries
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Subpart D — Treatment of Excess Distributions by Trusts
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Subpt. C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Subpt. E
Grantors and Others Treated as Substantial Owners
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Subpart D — Treatment of Excess Distributions by Trusts
Search Subpart D full text →
§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Repealed.
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Subpt. C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Subpt. E
Grantors and Others Treated as Substantial Owners
›
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