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26 U.S.C. § 2621

Taxable amount in case of taxable distribution

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 2621, Taxable amount in case of taxable distribution, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463246
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Full text

For purposes of this chapter, the taxable amount in the case of any taxable distribution shall be— For purposes of this chapter, if any of the tax imposed by this chapter with respect to any taxable distribution is paid out of the trust, an amount equal to the portion so paid shall be treated as a taxable distribution.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-34(H.R. 4242)1981-08-13
    Economic Recovery Tax Act of 1981
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally