§644. Taxable year of trusts — Inbound Citations

Citations to 26 U.S.C. § 644 as a whole

• 26 U.S.C. § 706(b)(5)

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  (5) Except as provided in regulations, for purposes of determining the taxable year to which a partnership is required to change by reason of this subsection, changes in taxable years of other persons required by this subsection, section 441(i), section 584(i), section 644, or section 1378(a) shall be taken into account.