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IRS Finalizes Regulation on Classification of Benefit Trusts as Domestic Trusts
Internal Revenue Service [IRS] 
[Official Guidance] Aug. 14, 2001 "The IRS has finalized without change regulations issued last year in proposed form, which add group trusts (under Revenue Ruling 81-100) and certain other investment trusts to the safe-harbor definition of 'domestic trust' under Code section 7701, despite the involvement of one or more foreign investors." MORE >> |
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