Maine Statutes
§ 36 §5163 — Maine taxable income of resident estate or trust
Maine·Title 36 TAXATION·Part 8 INCOME TAXES·Ch. 811 COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164.
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Maine § 36 §5163 (Maine taxable income of resident estate or trust) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).
Nearby Sections
15
§ 36 §51
Powers of state tax assessor§ 36 §5101
Short title§ 36 §5102
Definitions§ 36 §5111
Imposition and rate of tax§ 36 §5111-A
Alternative method of computation§ 36 §5111-B
Revenue targeting§ 36 §5112
Cross references§ 36 §5113
Surviving spouse§ 36 §5114
Self-employed sternmen§ 36 §5115
Head of household§ 36 §5116
Tax waiver for combat casualty§ 36 §5121
Maine taxable income§ 36 §5122
Modifications§ 36 §5123
Deduction§ 36 §5124
Standard deduction; resident