Section 1014(a)(1) of TAMRA amends section 672(e) (which treats the grantor as holding any power or interest of his or her ... Section 1014(c)(4) of TAMRA provides, in effect, that trusts which are required to change to a calendar year mustanbsp;...
Title | : | Probate Notes |
Author | : | |
Publisher | : | - 1988 |
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