Statute · United States Code
26 U.S.C. § 644 — Taxable year of trusts
26 U.S.C. § 644
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- estate-planning
For purposes of this subtitle, the taxable year of any trust shall be the calendar year. Subsection (a) shall not apply to a trust exempt from taxation under section 501(a) or to a trust described in section 4947(a)(1).
For purposes of this subtitle, the taxable year of any trust shall be the calendar year. Subsection (a) shall not apply to a trust exempt from taxation under section 501(a) or to a trust described in section 4947(a)(1).