FEDERAL · 26 U.S.C. · Chapter 1

Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578

26 U.S.C. § 669
Title26Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterJ
PartI
Current throughPub. L. 119-99

This text of 26 U.S.C. § 669 (Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 669.

Text

Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578

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Related

§ 701
26 U.S.C. § 701

Editorial Notes

Section, acts Oct. 16, 1962, Pub. L. 87–834, §7(e), 76 Stat. 986; Dec. 30, 1969, Pub. L. 91–172, title III, §331(a), 83 Stat. 596, related to the treatment of capital gain deemed distributed in preceding years.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal
Repeal applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 667 of this title.

Editorial Notes

Amendments
1976—Pub. L. 94–455, title X, §1013(e)(1), Oct. 4, 1976, 90 Stat. 1616, added item 679.

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Bluebook (online)
26 U.S.C. § 669, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/669.