Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5163
Maine taxable income of resident estate or trust
Official textlegislature.maine.gov
The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164 .
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In this chapter (5 sections)
- 5163 · Maine taxable income of resident estate or trust
- 5164 · Fiduciary adjustment
- 5165 · Credit for income tax of another state
- 5166 · Credit to beneficiary for accumulation distribution
- 5167 · Credit for investment in The Maine Capital Corporation