StacksVerified U.S. regulatory reference

26 U.S.C. § 644

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)For purposes of this subtitle, the taxable year of any trust shall be the calendar year.
  2. (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).