§5163. Maine taxable income of resident estate or trust 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. [PL 2003, c. 390, §36 (AMD).] SECTION HISTORY P&SL 1969, c. […]
§5164. Fiduciary adjustment 1. Fiduciary adjustment defined. The fiduciary adjustment is the net amount of the modifications described in section 5122, including subsection 3 if the estate or trust is a beneficiary of another estate or trust, that relates to items of income or deduction of an estate or trust. The following items, to the […]
§5165. Credit for income tax of another state A resident estate or trust shall be allowed the credit provided by section 5217-A, except that the limitation shall be computed by reference to the taxable income of the estate or trust. [PL 1989, c. 596, Pt. J, §4 (AMD).] SECTION HISTORY P&SL 1969, c. 154, […]
§5166. Credit to beneficiary for accumulation distribution (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §30 (RP).
§5167. Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §3 (NEW). PL 1981, c. 364, §66 (RP).
