Probate Code section 16101

During any period when a trust is deemed to be a charitable trust or a private foundation, the trustee shall distribute its income for each taxable year (and principal if necessary) at a time and in a manner that will not subject the property of the trust to tax under Section 4942 of the Internal Revenue Code.

Source: Section 16101, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=16101. (accessed May 4, 2025).

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Last Updated

Apr. 24, 2025

§ 16101’s source at ca.gov

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Location: https://california.public.law/codes/probate_code_section_16101

Original Source: Section 16101, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=16101. (last accessed Apr. 24, 2025).