26 U.S.C. § 644
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 644. Taxable year of trusts
- (a) For purposes of this subtitle, the taxable year of any trust shall be the calendar year.
- (b) 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).
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