Introduction›Part III. Administrative, Procedural, and Miscellaneous
SEC. 3. SCOPE AND OBJECTIVE
Internal Revenue Bulletin 1996-50 · 2026-10-03 edition · updated 2026-10-04 · United States
The sample trust language contained in section 4 of this revenue procedure meets all of the requirements under § 20.2056A–2(d)(1)(i)(A), (B), and (C), and (d)(1)(ii). If the trust instrument expressly adopts language that is the same in all material respects to the sample paragraphs provided herein, and otherwise meets the requirements of a qualified domestic trust under § 2056A(a) and § 20.2056A–2, the Service will recognize the trust as satisfying the applicable requirements of § 2056A(a) and the corresponding regulations.
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