administrative control rule

administrative-control rule. Tax. The rule making the grantor of a trust liable for tax if the grantor retains control that may be exercised primarily for the grantor’s own benefit. IRC (26 USCA) § 675. [Cases: Internal Revenue 4028.]

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词条贡献者

资深译员Lisa，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与私募股权与投资基金有关的法律文件。