Prop. Treas. Reg. § 1.671-2 Applicable principles

Proposed 1996-09-27 · REG-209826-96 · 61 FR 50778 · Interprets § 671 · Would amend § 1.671-2

Par. 3. Section 1.671-2 is amended by adding paragraph (f) to read as follows:

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(f) For purposes of subtitle A of the Internal Revenue Code, a person that is treated as the owner of any portion of a trust under subpart E is considered to own the trust assets attributable to that portion of the trust.