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

译者亚明，毕业于国内一流的高级翻译学院，擅长翻译各种与网络安全、隐私和数据保护相关的法律文件。