Washington § 11.110.200 - Tax Reform Act of 1969, state implementation — Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.

Full text of Washington Revised Code of Washington § 11.110.200 — Tax Reform Act of 1969, state implementation — Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code., with citation guidance and answers to common questions.

§ 11.110.200. Tax Reform Act of 1969, state implementation — Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.

RCW 11.110.200 through 11.110.260 shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code, or "split-interest trusts" as described in section 4947(a)(2) of the Internal Revenue Code. With respect to any such trust created after December 31, 1969, RCW 11.110.200 through 11.110.260 shall apply from such trust's creation. With respect to any such trust created before January 1, 1970, RCW 11.110.200 through 11.110.260 shall apply only to such trust's federal taxable years beginning after December 31, 1971.
[ 1993 c 73 s 6; 1985 c 30 s 129. Prior: 1984 c 149 s 161; 1971 c 58 s 1. Formerly RCW 19.10.200.]

Notes

Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 11.110.200

What does Revised Code of Washington § 11.110.200 cover?

Section 11.110.200 ("Tax Reform Act of 1969, state implementation — Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 11.110.200?

A common citation format is "Revised Code of Washington § 11.110.200" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 11.110.200 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.