Internal Revenue Bulletin:  2012-18 

April 30, 2012 


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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