Estate and gift tax update
By Edward J. Schoen, Jr.
Federal Taxation,
June 2004
In TAM 200341002, a father created an irrevocable trust and appointed one of his children as trustee.
Estate and gift tax update
By Edward J. Schoen, Jr.
Federal Taxation,
June 2003
On December 24, 2002, the Internal Revenue Service (IRS) issued final regulations (T.D. 9032) under Internal Revenue Code (IRC) section 645 regarding the election to treat certain revocable trusts as part of an estate.
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