{"data":{"id":"us-ky/krs-386.350","jurisdiction":"us-ky","citation":"KRS 386.350","heading":"Definitions for KRS 386.355 and 386.360.","body":"As used in KRS 386.355 and 386.360, unless the context requires otherwise:\n(1) \"Internal Revenue Code\" means the Internal Revenue Code of 1954, in effect on\nJanuary 1, 1970, including all appropriate provisions of the Tax Reform Act of\n1969 at the dates sp ecified in that law, exclusive of any amendments made\nsubsequent to December 31, 1969.\n(2) \"Trust\" includes a trust or any other entity (other than a corporation) which has, in\nwhole or in part, a charitable purpose.\n(3) \"Trustee\" includes any member of the governing body of any trust, as defined in this\nsection.","path":["KRS Chapter 386"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35883","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:16Z","sha256":"92183fd47ed02d8459156330b5b05e2232f983e557635ce35bfefe40b5a73836","source_id":"us-ky","stale":false,"prev":"us-ky/krs-386.349","next":"us-ky/krs-386.355"},"notice":"GroundRules: Original legal text. Not legal advice."}