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Index  » Subtitle A  » Chapter 1  » Subchapter J  » I.R.C. 669

I.R.C. 669
Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578

Current through February 18, 2024 (Pub. L. 118-39)

§ 668 « Browse » § 671

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I.R.C. § 669.  Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578

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 Repealed.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

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.

Section Information

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.

Regulations for I.R.C. 669 (Return to Top)

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

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.


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