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SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure contains annotated sample declarations of trust and alternate provisions that meet the requirements for an inter vivos charitable lead unitrust (CLUT) providing for unitrust payments payable to one or more charitable beneficiaries for the unitrust period followed by the distribution of trust assets to one or more noncharitable remaindermen.

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▸Contents — Internal Revenue Bulletin 2008-30
Internal Revenue Bulletin 2008-30

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