26 USC 666 - Accumulation distribution allocated to preceding years

U.S Code last checked for updates: May 15, 2024

§ 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