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General Instructions 20 Internal Revenue Service ...
1. Charitable trusts and qualified retirement plan trusts exempt from tax under section 501. 2. Charitable Remainder Trusts exempt from tax under section 664. • A trust or decedent's estate in which all of the unexpired interests are devoted to one or more of the purposes described in section 170(c)(2)(B). • Trusts that are classified as ...
Download General Instructions 20 Internal Revenue Service ...
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