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U.S. Tax Code

2 posts

Feb 23, 2025

IRC § 678: When a Non-Grantor Is Treated as the Trust Owner

IRC § 678 governs situations where a person other than the grantor is treated...

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Feb 23, 2025

IRC § 672: Definitions and Rules

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

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