trustee

(2) Trustee In the case of an arrangement which is not a trust but which is treated as a trust under this subsection, the term “trustee” shall mean the person in actual or constructive possession of the property subject to such arrangement.

Source

26 USC § 2652(b)(2)


Scoping language

None identified, default scope is assumed to be the parent (subchapter F) of this section.
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