Internal Revenue Bulletin:  2007-29 

July 16, 2007 

GIFT TAX


Table of Contents

Rev. Proc. 2007-45 Rev. Proc. 2007-45

Sample inter vivos charitable lead annuity trust (CLAT). This procedure contains sample forms for inter vivos grantor and nongrantor charitable lead annuity trusts. The procedure also contains annotations to the sample trusts and alternate provisions that may be integrated into the sample trusts.


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