Md. Code, Estates and Trusts § 14-305
This is the official text of Md. Code, Estates and Trusts § 14-305, part of Maryland’s Code, Estates and Trusts — governs wills, trusts, and probate.
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§14–305.
Official statutory text
In the administration of any trust which is a “private foundation” as defined in § 509 of the Internal Revenue Code, or which is a “charitable trust” as defined in § 4947(a)(1) of the Internal Revenue Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by § 4942(a) of the Internal Revenue Code.
Status: in_force · Read it on the official government site
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