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.
Me. Rev. Stat. tit. 36, § 5163
Maine taxable income of resident estate or trust
P&SL 1969, c. 154, §F1 (NEW)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.