Maryland Statutes
§ 14-305
Maryland § 14-305
This text of Maryland § 14-305 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Estates and Trusts § 14-305 (2026).
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.
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Bluebook (online)
Maryland § 14-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/get/14-305.