Internal Revenue Bulletin:  2012-18 

April 30, 2012 

ESTATE TAX


Table of Contents

T.D. 9582 T.D. 9582

Final regulations under section 642 of the Code contains information regarding the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amount paid to a charitable beneficiary of the trust or estate.


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