§ 11.110.220. Tax Reform Act of 1969, state implementation -- Trust instruments deemed to contain certain provisions for distribution
The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies, except "split-interest" trusts, shall be deemed to contain a provision requiring the trustee to distribute, for the purposes specified in the trust instrument, for each taxable year of the trust, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code.
[1993 c 73 § 8; 1985 c 30 § 131. Prior: 1984 c 149 § 163; 1971 c 58 § 3. Formerly RCW 19.10.220.]
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