A common trust fund shall not be subject to taxation under this chapter and the definitions provided in and the provisions of section 584 of the Internal Revenue Code shall apply. [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1990 c 480 art 1 s 45 ] [Repealed, 1982 c 523 art 1 s 72 ]
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