1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter J
  6. part I
  7. subpart A
  8. § 644

View all text of Subpart A [§ 641 - § 646]

§ 644. Taxable year of trusts
(a) In general
(b) Exception for trusts exempt from tax and charitable trusts
(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.)

CITE AS: 26 USC 644