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26 USC § 669 - Repealed.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

---
identifier: "/us/usc/t26/s669"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 669 - Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "669"
section_name: "Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "J"
subchapter_name: "Estates, Trusts, Beneficiaries, and Decedents"
part_number: "I"
part_name: "ESTATES, TRUSTS, AND BENEFICIARIES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

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 Repealed.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

Section, acts , , ; , , , 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 , set out as an Effective Date of 1976 Amendment note under .