Full text
is a trust that was created by the will of a taxpayer who died after 1971 and that, at the time it was created, was a trust,
is a trust that was created by the will of a taxpayer who died after 1971 and that, at the time it was created, was a trust,
is a trust that was created by the will of a taxpayer who died after 1971 and that, at the time it was created, was a trust,