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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 a testamentary charitable remainder unitrust (CRUT) providing for unitrust payments for a term of years followed by the distribution of trust assets to a charitable remainderman.

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

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