GroundRules
PROB § 16101
Where this section sits in the code
- Probate Code - PROB
- DIVISION 9. TRUST LAW [15000. - 19530.]
- PART 4. TRUST ADMINISTRATION [16000. - 16632.]
- CHAPTER 1. Duties of Trustees [16000. - 16110.]
- ARTICLE 5. Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts [16100. - 16105.]
During any period when a trust is deemed to be a charitable trust or a private foundation, the trustee shall distribute its income for each taxable year (and principal if necessary) at a time and in a manner that will not subject the property of the trust to tax under Section 4942 of the Internal Revenue Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON