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title 26
Internal Revenue
chapter I-i9
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 4
Election to Treat Trust as Part of an Estate
Subjgrp 4. Election to Treat Trust as Part of an Estate
§ 1.645-1 - Election by certain revocable trusts to be treated as part of estate.
