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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

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

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 1—NORMAL TAXES AND SURTAXES

(a) In generalFor purposes of this subtitle, the taxable year of any trust shall be the calendar year. (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).

Collected 2026-09-10T05:58:25Z. Source file · JSON

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