Wash. Rev. Code § 11.110.200

Current through the 2024 Regular Session

Section 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.

RCW 11.110.200

1993 c 73 § 6; 1985 c 30 § 129. Prior: 1984 c 149 § 161; 1971 c 58 § 1. Formerly RCW 19.10.200.

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.