Common Contracts
1 similar Trust Agreement contracts
Internal Revenue Service, Treasury § 301.7701–5Trust Agreement • August 15th, 2019
this paragraph (e) on original or amended returns. For trusts formed be- fore May 1, 1996, that are not described in the preceding sentence, the Commis- sioner may permit by letter ruling, in appropriate circumstances, this para- graph (e) to be applied subject to ap- propriate terms and conditions.
