FIDUCIARY INCOME TAX 1019 Tax Lawyer, Vol. 54, No. 4 FIDUCIARY INCOME TAXES SUBMITTED BY THE COMMITTEE ON FIDUCIARY INCOME TAXES: MARY ANN MANCINI, COMMITTEE CHAIR; JULIA B. FISHER, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Proposed Regulations sections 1.170A-6 and 20.2055-2, 65 Fed. Reg. 17,835 (2000), provide limits on inter vivos charitable lead trusts. The term for annuity and unitrust interests is limited to either a specified term of years or the life of only the following...