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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

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

This revenue procedure provides sample paragraphs that may be used to satisfy the governing instrument requirements contained in §§ 20.2056A– 2(d)(1)(i) and (d)(1)(ii) of the Estate Tax Regulations for a qualified domestic trust (QDOT) as described in § 2056A(a) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1996-50
Internal Revenue Bulletin 1996-50

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