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Trusts: Grantor Trust

3 posts

Feb 23, 2025

IRC § 672 provides the foundational definitions that govern the taxation of trusts under...

Tax

Nov 15, 2023

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion....

Trusts: GRAT

Apr 01, 2022

The proposals would make Grantor Retained Annuity Trusts riskier....