{"data":{"id":"us/26-u.s.c.-644","jurisdiction":"us","citation":"26 U.S.C. § 644","heading":"Taxable year of trusts","body":"(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).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"0a8fdb381eec23708bdb0c7c534a5a1aabdcc7e21da3dae568ef6b8bfc3c52a2","source_id":"us","stale":true,"prev":"us/26-u.s.c.-643","next":"us/26-u.s.c.-645"},"notice":"GroundRules: Original legal text. Not legal advice."}