U.S Code last checked for updates: May 19, 2024
All TitlesTitle 26Subtitle AChapter 1Subchapter JPart ISubpart A
§ 644.
Taxable year of trusts
(a)
In general
(b)
Exception for trusts exempt from tax and charitable trusts
(Added Pub. L. 99–514, title XIV, § 1403(a), Oct. 22, 1986, 100 Stat. 2713, § 645; renumbered § 644, Pub. L. 105–34, title V, § 507(b)(1), Aug. 5, 1997, 111 Stat. 856.)
cite as: 26 USC 644
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