1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. 26 CFR Topic
26 CFR Topic
Election to Treat Trust as Part of an Estate
June 25, 2020
§
1.645-1
Election by certain revocable trusts to be treated as part of estate
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