26 USC 645 - Certain revocable trusts treated as part of estate

U.S Code last checked for updates: Nov 23, 2024

§ 645.

Certain revocable trusts treated as part of estate

(a)

General rule

(b)

Definitions

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

(B)

if such a return is required to be filed, the date which is 6 months after the date of the final determination of the liability for tax imposed by chapter 11.

(c)

Election

(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.)

cite as: 26 USC 645