43-1311

43-1311. Tax imposed on estates and trusts;
rates

A. Except for trusts that are taxable as partnerships or corporations under the
internal revenue code, the taxes imposed by this title upon individuals apply to the
income of estates or of any kind of property held in trust.

B. The tax rates that are imposed on single individuals under section 43-1011 apply
to the taxable income of estates and trusts.