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
- 2026-10-22
(a) In general For purposes of this subtitle, the taxable year of any trust shall be the calendar year. (b) Exception for trusts exempt from tax and charitable trusts 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).
Citator
26 U.S.C. § 644 — Taxable year of trusts is in force in the current edition of the Code, and nothing recorded condemns it.
(a) In general For purposes of this subtitle, the taxable year of any trust shall be the calendar year. (b) Exception for trusts exempt from tax and charitable trusts 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).