Iowa Statutes
§ 634.3 — Distribution to avoid tax liability
Iowa § 634.3
JurisdictionIowa
Title XVJUDICIAL BRANCH AND JUDICIAL PROCEDURES
Ch. 634PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS
This text of Iowa § 634.3 (Distribution to avoid tax liability) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 634.3 (2026).
Text
The trust instrument of each trust to which this chapter applies, except split-interest trusts,
shall be deemed to contain a provision requiring the trustee to distribute for the purposes
specified in the trust instrument 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.
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Legislative History
[C73, 75, 77, 79, 81, §634.3]
Nearby Sections
9
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Bluebook (online)
Iowa § 634.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/634.3.