View all text of Subpart A [§ 1400.1 - § 1400.10]
§ 1400.7 - Revocable trust.
A revocable trust and the grantor will be considered to be the same person under this part.
View all text of Subpart A [§ 1400.1 - § 1400.10]
A revocable trust and the grantor will be considered to be the same person under this part.