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145 chapters · 932 sections in this title.
36 M.R.S. § 5163 Maine taxable income of resident estate or trust
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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.
36 M.R.S. § 5164 Fiduciary adjustment
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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 trus…
36 M.R.S. § 5165 Credit for income tax of another state
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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.