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Denise，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与专利与商标的授权与起诉有关的法律文件。