U.S Code last checked for updates: Feb 08, 2026
Searching within: All TitlesTitle 26Subtitle AChapter 1Subchapter JPart ISubpart D
§ 666.
Accumulation distribution allocated to preceding years
(a)
Amount allocated
(b)
Total taxes deemed distributed
(c)
Pro rata portion of taxes deemed distributed
(d)
Rule when information is not available
(e)
Denial of refund to trusts and beneficiaries
(Aug. 16, 1954, ch. 736, 68A Stat. 224; Pub. L. 87–834, § 7(c), Oct. 16, 1962, 76 Stat. 986; Pub. L. 91–172, title III, § 331(a), Dec. 30, 1969, 83 Stat. 593; Pub. L. 94–455, title VII, § 701(a)(2), Oct. 4, 1976, 90 Stat. 1577; Pub. L. 95–600, title IV, § 421(d), Nov. 6, 1978, 92 Stat. 2875; Pub. L. 96–222, title I, § 104(a)(4)(H)(vi), Apr. 1, 1980, 94 Stat. 218.)
cite as: 26 USC 666
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