55-9-9. Distributions required to avoid taxes.
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/sd/title-55/chapter-55-9/55-9-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The trustee of a trust described in § 55-9-7 shall distribute for each taxable year of the trust, amounts at least sufficient to avoid liability for the tax imposed by section 4942
(a)of the Internal Revenue Code.