26 U.S. Code § 645 - Certain revocable trusts treated as part of estate
(a) General rule
For purposes of this subtitle, if both the executor (if any) of an estate and the trustee of a qualified revocable trust elect the treatment provided in this section, such trust shall be treated and taxed as part of such estate (and not as a separate trust) for all taxable years of the estate ending after the date of the decedent’s death and before the applicable date.
For purposes of subsection (a)—
(1) Qualified revocable trust
(2) Applicable date
The term “applicable date” means—
(A) if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date of the decedent’s death, and
Source(Added Pub. L. 105–34, title XIII, § 1305(a),Aug. 5, 1997, 111 Stat. 1040, § 646; renumbered § 645,Pub. L. 105–206, title VI, § 6013(a)(1),July 22, 1998, 112 Stat. 819.)
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