Treatment of Excess Distributions by Trusts

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Estates, Trusts, Beneficiaries, and Decedents
  7. ESTATES, TRUSTS, AND BENEFICIARIES
  8. Treatment of Excess Distributions by Trusts

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Section
665

Definitions applicable to subpart D

Section
666

Accumulation distribution allocated to preceding years

Section
667

Treatment of amounts deemed distributed by trust in preceding years

Section
668

Interest charge on accumulation distributions from foreign trusts