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.
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.
| § 1.669(a)-1 | Limitation on tax |
| § 1.669(a)-2 | Rules applicable to section 669 computations |
| § 1.669(a)-3 | Tax computed by the exact throwback method |
| § 1.669(a)-4 | Tax attributable to short-cut throwback method |
| § 1.669(b)-1 | Information requirements |
| § 1.669(b)-2 | Manner of exercising election |
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