Current through Pub. L. 119-100Open in workspace

§ 644 Taxable year of trusts

(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 or to a trust described in section .

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 644

Source: decipher.legal/usc/26/644 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)