Treatment of Excess Distributions by Trusts

Treatment of Excess Distributions by Trusts

In Legislation

Treatment of Excess Distributions by Trusts in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart D

The current, permanent, in-force federal laws regulating treatment of excess distributions by trusts are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart D. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including treatment of excess distributions by trusts) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including treatment of excess distributions by trusts) by chapter and subchapter.