Nev. Rev. Stat. § 81.640
Minimum distributions required
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NRS 81.640 Minimum distributions required. Unless
otherwise provided in the governing instrument, in the administration of any
private foundation, there must be distributed for the purposes specified in the
governing instrument, for each taxable year, amounts at least sufficient to
avoid liability for the tax imposed by Section 4942(a).
(Added to NRS by 1971, 632; A 1991, 1255)