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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure contains an annotated sample declaration of trust and alternate provisions that meet the requirements of § 664(d)(2) and (d)(3) of the Internal Revenue Code for an inter vivos charitable remainder unitrust (CRUT) providing for unitrust payments payable concurrently and consecutively for two measuring lives followed by the distribution of trust assets to a charitable remainderman.

August 22, 2005 367 2005–34 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-34
Internal Revenue Bulletin 2005-34

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