U.S. Code
»
Title 26
» Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part PART I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart D— Treatment of Excess Distributions by Trusts
26 U.S.C. § 669
Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]