Cal. PROB § 16101
This is the official text of Cal. PROB § 16101, part of California’s Probate Code — governs wills, trusts, estates, and conservatorships.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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