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When is an irrevocable trust’s income taxable in California?

www2.csudh.edu

- 14 - Spidell’s C alifornia Taxletter www.caltax.com June 1, 2014 Determination of the residence of the trustee varies. Some states use the date the trust was established, while others use the date the trust became irrevocable.

  Trust, Income, Irrevocable, An irrevocable trust s income taxable

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