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FIDUCIARY INCOME TAX 1177 Tax Lawyer, Vol. 55, No. 4 FIDUCIARY INCOME TAX SUBMITTED BY THE COMMITTEE ON FIDUCIARY INCOME TAX: JULIA B. FISHER, COMMITTEE CHAIR; FARHAD AGHDAMI, SUBCOMMITTEE CHAIR ON RECENT DEVELOPMENTS* Legislation Tax Rate Reduction Section 101(a) of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. No. 107-16, 115 Stat. 38, amends section 1(i) of the Code and provides for marginal income tax rate reduction for estates and trusts as follows: 28%...