§ 644. Taxable year of trusts
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/usc/title-26/section-644A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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).
(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.)
Connections11 cite this · traces to 4
Cited by 11 sections · top 8
U.S. Code
statutes-at-large
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 96–471To amend the Internal Revenue Code of 1954 to revise the rules relating to certain installment sales
- Public Law 94–455To reform the tax laws of the United States
19 references not yet in our index
- Pub. L. 99–514, title XIV, § 1403(a)
- 100 Stat. 2713
- Pub. L. 105–34, title V, § 507(b)(1)
- 111 Stat. 856
- Pub. L. 94–455, title VII, § 701(e)(1)
- 90 Stat. 1578
- Pub. L. 95–600, title VII, § 701(p)(1)
- 92 Stat. 2908
- Pub. L. 96–471, § 2(b)(4)
- 94 Stat. 2254
- Pub. L. 99–514, title XV, § 1511(c)(5)
- 100 Stat. 2745
- Pub. L. 105–34
- Pub. L. 105–34, title V, § 507(c)(2)
- 111 Stat. 857
- Pub. L. 99–514, title XIV, § 1403(c)
- Pub. L. 100–647, title I, § 1014(c)
- 102 Stat. 3559
- Pub. L. 99–514
Citation graph
cites case law
§ 644
Taxable year of trusts
Stat.×7
U.S.C.×4
Pub. L.Pub. L. 99–514, title XIV, § 1403(a)
Stat.100 Stat. 2713
Pub. L.Pub. L. 105–34, title V, § 507(b)(1)
Stat.111 Stat. 856
Pub. L.Pub. L. 94–455, title VII, § 701(e)(1)
Cites 23 · showing 9Cited by 11 across 2 sources