responsible party

(4) Responsible party For purposes of this subsection, the term “responsible party” means— (A) the grantor in the case of the creation of an inter vivos trust, (B) the transferor in the case of a reportable event described in paragraph (3)(A)(ii) other than a transfer by reason of death, and (C) the executor of the decedent’s estate in any other case.

Source

26 USC § 6048(a)(4)


Scoping language

None identified. Default scope is assumed to be the entire title.
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