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

法律翻译王漾，在一家顶尖英国律师事务所的上海办公室担任全职法律翻译，专注翻译各类与大中华业务有关的法律文件。