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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.645-1—Election by certain revocable trusts to be treated as part of estate.
1.645-1—Election by certain revocable trusts to be treated as part of estate.