S.D. Codified Laws § 55-9-9

Distributions required to avoid taxes

Last amended: 1972Year: 2025Length: 46 wordsOfficial source
The trustee of a trust described in § 55-9-7 shall distribute 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. Source: SL 1972, ch 259, § 2 (1).
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