United States person

(C)The term “United States person” does not include any entity exempt from tax under this chapter. (D)Any trust which is treated under this subsection as making a distribution shall be treated as not described in section 651. (E)In the case of the use of any trust property other than a loan of cash or marketable securities, paragraph (1) shall not apply to the extent that the trust is paid the fair market value of such use within a reasonable period of time of such use.

Source

26 USC § 643(i)(2)(C)


Scoping language

None: Default is title Scope
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