105 and 107 Trust other than a mutual fund trust, a qualified disability trust or a graduated rate estate

105 and 107 Trust other than a mutual fund trust, a qualified disability trust or a graduated rate estate

You must complete lines 105 and 107 to determine the income tax payable on the taxable income of a trust other than a mutual fund trust, a QDT or a GRE.

NOTE In the case of a SIFT trust, income tax is calculated as if the taxable income were equal to the amount by which the amount on line 99 exceeds the amount on line 175 of Schedule E.

768, 770.0.1, 905.0.10-905.0.12, 920-921.2, 935.22-935.23, 961.14-961.16.1