Simple trusts.

(iii) Simple trusts. An amount of U.S. source FDAP income that is also a withholdable payment is treated as being paid to a beneficiary of a simple trust under rules similar to the rules prescribing when withholding is required for chapter 3 purposes as described in 1.1441-5(b)(2)(ii).


26 CFR § 1.1473-1

Scoping language

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