Internal Revenue Bulletin:  2011-50 

December 12, 2011 


Table of Contents

T.D. 9555 T.D. 9555

Final regulations under section 2036 of the Code provide guidance on the portion of trust property includible in the grantor's gross estate if the grantor has retained the use of the property, the right to an annuity, unitrust, graduated retained interest, or other payment from such property for life, for any period not ascertainable without reference to the grantor’s death, or for a period that does not in fact end before the grantor’s death.

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