South Dakota § 55-9-6 Restrictions to avoid taxability of income--Definition of terms.

South Dakota Statutes

§ 55-9-6 — Restrictions to avoid taxability of income--Definition of terms.

South Dakota § 55-9-6

Title 55FIDUCIARIES AND TRUSTS

Ch. 55-9CHARITABLE TRUSTS

This text of South Dakota § 55-9-6 (Restrictions to avoid taxability of income--Definition of terms.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 55-9-6 (2026).

Text

Terms as used in §§ to 55-9-14 , inclusive shall have the following meaning:

(1)"Charitable trust," as defined in section 4947 (a)(1) of the Internal Revenue Code;

(2)"Excess business holdings," as defined in section 4943 (c) of the Internal Revenue Code;

(3)"Internal Revenue Code," the United States Internal Revenue Code of 1954, as amended;

(4)"Private foundation," as defined in section 509 (a) of the Internal Revenue Code;

(5)"Self - dealing," as defined in section 4941 (d) of the Internal Revenue Code;

(6)"Split - interest," as defined in section 4947 (a)(2) of the Internal Revenue Code;

(7)"Taxable expenditure," as defined in section 4945 (d) of the Internal Revenue Code;

(8)"Trustee," a corporation, individual, or other legal entity acting as an origin

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Terms as used in §§ to 55-9-14 , inclusive shall have the following meaning: (1) "Charitable trust," as defined in section 4947 (a)(1) of the Internal Revenue Code; (2) "Excess business holdings," as defined in section 4943 (c) of the Internal Revenue Code; (3) "Internal Revenue Code," the United States Internal Revenue Code of 1954, as amended; (4) "Private foundation," as defined in section 509 (a) of the Internal Revenue Code; (5) "Self - dealing," as defined in section 4941 (d) of the Internal Revenue Code; (6) "Split - interest," as defined in section 4947 (a)(2) of the Internal Revenue Code; (7) "Taxable expenditure," as defined in section 4945 (d) of the Internal Revenue Code; (8) "Trustee," a corporation, individual, or other legal entity acting as an original, added, or successor trustee of a testamentary or inter vivos trust estate, whichever in a particular case shall be appropriate.