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FIDUCIARY INCOME COMMITTEE 1073 Tax Lawyer, Vol. 56, No. 4FIDUCIARY INCOME COMMITTEE SUBMITTED BY THE COMMITTEE ON FIDUCIARY INCOME TAX: JULIA B. FISHER, COMMITTEE CHAIR; FARHAD AGHDAMI, SUBCOMMITTEE CHAIR ON RECENT DEVELOPMENTS* Regulations Section 645—Revocable Trusts as Part of Estate On December 24, 2002, the Service published final regulations on section 645 elections for certain revocable trusts to be treated as part of an estate for tax purposes. T.D. 9032, 67 Fed. Reg. 78,371 (2001). The...

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