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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 1305 of the Taxpayer Relief Act of 1997, Pub. L. No. 105–34, 111 Stat. 788 (1997) (Act) added § 646 1 to the Internal Revenue Code, which provides an election to have certain revocable trusts be treated and taxed as part of an estate. This revenue procedure provides the procedures and requirements for making the § 646 election.

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▸Contents — Internal Revenue Bulletin 1998-4
Internal Revenue Bulletin 1998-4

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