top of page


(a) In general. (ii) One or more United States persons have the authority to control all substantial decisions of the trust (control test). (2) A trust is a United States person for purposes of the Internal Revenue Code (Code) on any day that the trust meets both the court test and the control test.

81 views2 comments

Recent Posts

See All

Let’s Talk About It

Unpopular Opinion: “If more black males were emotionally intelligent, more black women would be submissive and fall in line.” Emotional Intelligence definition: the capacity to be aware of, control, a


The author of confusion is the lack of knowledge. When a person doesn't know enough of something anyone speaking good can entice you to spend your money and cause you to get scammed. It's nothing wron


“If we chewed your food for you, who would swollow it.”

2 Kommentare

see articles of trust to fill out or declaration of trust.

Gefällt mir

Unknown member
26. Dez. 2021

What’s a control test

Gefällt mir
bottom of page