§ 644 Taxable year of trusts

OLRC 119-134 · eCFR 2026-10-19 · 1 amending Acts · cited by 1 sections

Enacted 1986 · Pub. L. 99-514 Amended · 1 Acts

19861997(a) In general(b) Exception for trusts exempt from tax and charitable trusts
Prior provisions 1
  • A prior section 644, added Pub. L. 94–455, title VII, § 701(e)(1), Oct. 4, 1976, 90 Stat. 1578; amended Pub. L. 95–600, title VII, § 701(p)(1)–(3), Nov. 6, 1978, 92 Stat. 2908; Pub. L. 96–471, § 2(b)(4), Oct. 19, 1980, 94 Stat. 2254; Pub. L. 99–514, title XV, § 1511(c)(5), Oct. 22, 1986, 100 Stat. 2745, related to special rule for gain on property transferred to trust at less than fair market value, prior to repeal by Pub. L. 105–34, title V, § 507(b)(1), Aug. 5, 1997, 111 Stat. 856.
Connections Cited by 1 · Cites 2
§ 644 Taxable year of trusts
Amended 1997
  • 1997 Pub. L. 105-34 Pub. L. 105–34 renumbered section 645 of this title as this section.

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

Cited by 1

    (b) Exception for trusts exempt from tax and charitable trusts Subsection (a) shall not apply to a trust exempt from taxation under section 501(a) or to a trust described in section 4947(a)(1).