Utah Statutes
§ 59-18-102 — Definitions.
Utah § 59-18-102
This text of Utah § 59-18-102 (Definitions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-18-102 (2026).
Text
As used in this chapter:
(1)Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970.
(2)"Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax under Section 501(a).
(3)"Private foundation trust" means a trust (including a trust described in Section 4947(a)(1)) as defined in Section 509(a).
(4)"Split interest trust" means a trust for individual and charitable beneficiaries that is subject to the provisions of Section 4947(a)(2).
(5)"Trust" means an express trust created by a trust instrument, including a will.
(6)"Trustee" means the trustee, trustees, person, or persons possessing a power or powers referred to in this chapter.
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Legislative History
Renumbered and Amended by Chapter 2, 1987 General Session
Nearby Sections
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Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-18-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-18-102.