Final regulations on qualified domestic trusts

Kramer, Eric M.; Fornasar, Gregory C.
October 1997
CPA Journal;Oct97, Vol. 67 Issue 10, p56
Academic Journal
Provides information on estate tax marital deduction under IRC section 2056 qualified domestic trust (QDOT). Requirements for QDOT; Final regulations required to ensure the collection of the estate tax liability imposed on a QDOT.


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