StacksVerified U.S. federal law reference

26 U.S.C. § 644 — Taxable year of trusts

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)In generalFor purposes of this subtitle, the taxable year of any trust shall be the calendar year.
  2. (b)Exception for trusts exempt from tax and charitable trustsSubsection (a) shall not apply to a trust exempt from taxation under section 501(a) or to a trust described in section 4947(a)(1).