nongrantor trust

(3)For purposes of this subsection, the term “nongrantor trust” means the portion of any trust that the individual is not considered the owner of under subpart E of part I of subchapter J. The determination under the preceding sentence shall be made immediately before the expatriation date.

Source

26 USC § 877A(f)(3)


Scoping language

None: Default is title Scope
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