Title 26 — Internal Revenue Code
Part I · Chapter 1 — Normal Taxes and Surtaxes
[§ 669. Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, acts , Pub. L. 87–834, § 7(e), 76 Stat. 986; , 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 , 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.