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TRUST

(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.

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timothy.mctigue
26. Dez. 2021
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see articles of trust to fill out or declaration of trust.

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Unknown member
26. Dez. 2021

What’s a control test

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