# 26 U.S.C. § 644: Taxable year of trusts

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s644

## Section

- **Citation:** 26 U.S.C. § 644
- **Heading:** Taxable year of trusts
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## 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 .)

## Nearby sections

- [26 U.S.C. § 641 Imposition of tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s641.md)
- [26 U.S.C. § 642 Special rules for credits and deductions](https://www.frixlaw.com/law-library/statutes/usc_t26_s642.md)
- [26 U.S.C. § 643 Definitions applicable to subparts A, B, C, and D](https://www.frixlaw.com/law-library/statutes/usc_t26_s643.md)
- [26 U.S.C. § 644 Taxable year of trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s644.md)
- [26 U.S.C. § 645 Certain revocable trusts treated as part of estate](https://www.frixlaw.com/law-library/statutes/usc_t26_s645.md)
- [26 U.S.C. § 646 Tax treatment of electing Alaska Native Settlement Trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s646.md)
- [26 U.S.C. § 651 Deduction for trusts distributing current income only](https://www.frixlaw.com/law-library/statutes/usc_t26_s651.md)
- [26 U.S.C. § 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only](https://www.frixlaw.com/law-library/statutes/usc_t26_s652.md)
- [26 U.S.C. § 661 Deduction for estates and trusts accumulating income or distributing corpus](https://www.frixlaw.com/law-library/statutes/usc_t26_s661.md)
- [26 U.S.C. § 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus](https://www.frixlaw.com/law-library/statutes/usc_t26_s662.md)
- [26 U.S.C. § 663 Special rules applicable to sections 661 and 662](https://www.frixlaw.com/law-library/statutes/usc_t26_s663.md)
- [26 U.S.C. § 664 Charitable remainder trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s664.md)
- [26 U.S.C. § 665 Definitions applicable to subpart D](https://www.frixlaw.com/law-library/statutes/usc_t26_s665.md)
- [26 U.S.C. § 666 Accumulation distribution allocated to preceding years](https://www.frixlaw.com/law-library/statutes/usc_t26_s666.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s644. Check the current official text before relying on it. Not legal advice.