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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle A
    4. CHAPTER 1
    5. Subchapter J
    6. PART I
    7. Subpart A

    § 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 or to a trust described in .