Washington § 82A.04.260 - Base income — Incomplete nongrantor trusts.

Full text of Washington Revised Code of Washington § 82A.04.260 — Base income — Incomplete nongrantor trusts., with citation guidance and answers to common questions.

§ 82A.04.260. Base income — Incomplete nongrantor trusts.

In computing a resident taxpayer's Washington base income, the taxpayer must add to the taxpayer's federal adjusted gross income, all income from a trust treated as a nongrantor trust for federal income tax purposes but funded with an incomplete gift for purposes of section 2511 of the internal revenue code and its accompanying regulations, to the extent the trust income is not otherwise included in the calculation of Washington base income.
[ 2026 c 238 s 307.]

Notes

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

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

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Frequently Asked Questions About Washington § 82A.04.260

What does Revised Code of Washington § 82A.04.260 cover?

Section 82A.04.260 ("Base income — Incomplete nongrantor trusts.") 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 § 82A.04.260?

A common citation format is "Revised Code of Washington § 82A.04.260" (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 § 82A.04.260 apply to my situation?

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Sources & Verification

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