Skip to content
ChatProjectCodes

Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 5. APPLICATION

Internal Revenue Bulletin 1996-50 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service will recognize a trust as meeting all of the requirements of § 20.2056A–2(d)(1)(i) and (ii) if the trust contains language that is the same in all material respects to the paragraphs provided in section 4, and the trust operates in a manner consistent with the terms of the trust instrument.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1996-50
Internal Revenue Bulletin 1996-50

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.