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Code · South Dakota · Title 47 · Chapter 47-22

47-22-68.4. Distributions required of foundation.

33 words·~1 min read·/sd/title-47/chapter-47-22/47-22-68-4·

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The corporation described in § 47-22-68.2 shall distribute for each of its taxable years amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code.
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