32 chapters · 1,123 sections in this title.
Utah Code § 59-18-102 Definitions.
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59-18-102. Definitions. As used in this chapter: (1) Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970. (2) "Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax u…
Utah Code § 59-18-103 Applicability to split interest trust or private foundation trust created before or after effective date.
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59-18-103. Applicability to split interest trust or private foundation trust created before or after effective date. The provisions of this chapter that are applicable to a split interest trust or to a private foundation trust shall apply to all such trusts, whether they are crea…
Utah Code § 59-18-104 Duties and powers of trustee.
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59-18-104. Duties and powers of trustee. Except as provided in Section, the trustee of a private foundation trust or a split interest trust has the duties and powers conferred upon the trustee by the provisions of this chapter.
Utah Code § 59-18-105 Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction, or credit.
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59-18-105. Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction, or credit. (1) In the exercise of a trustee's powers including the powers granted by this chapter, a trustee has a duty to act with due regard to the trustee's obligation as a fi…