Taxable year of trusts

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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter J—Estates, Trusts, Beneficiaries, and Decedents > PART I—ESTATES, TRUSTS, AND BENEFICIARIES > Subpart A—General Rules for Taxation of Estates and Trusts

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

For purposes of this subtitle, the taxable year of any trust shall be the calendar year.

(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 .)

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