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Trusts: Common Law and IRC 501(c)(3) and 4947
www.irs.govdetermination specialists for basic legal information on trusts. This article will discuss common-law and federal tax definitions, distinctions, and rules regarding trusts, with a focus on charitable trusts and IRC 501(c)(3), and some discussion of IRC 4947. In this article This article contains the following topics: Topic See Page Overview 1