§ 11.110.200. Tax Reform Act of 1969, state implementation -- Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code
RCW 11.110.200 through 11.110.260 shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code, or "split-interest trusts" as described in section 4947(a)(2) of the Internal Revenue Code. With respect to any such trust created after December 31, 1969, RCW 11.110.200 through 11.110.260 shall apply from such trust's creation. With respect to any such trust created before January 1, 1970, RCW 11.110.200 through 11.110.260 shall apply only to such trust's federal taxable years beginning after December 31, 1971.
[1993 c 73 § 6; 1985 c 30 § 129. Prior: 1984 c 149 § 161; 1971 c 58 § 1. Formerly RCW 19.10.200.]
Notes:
Short title -- Application -- Purpose -- Severability -- 1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability -- Effective dates -- 1984 c 149: See notes following RCW 11.02.005.
Sections: Previous 11.110.090 11.110.100 11.110.110 11.110.120 11.110.125 11.110.130 11.110.140 11.110.200 11.110.210 11.110.220 11.110.230 11.110.250 11.110.260 11.110.270 11.110.900 Next
Last modified: April 7, 2009