REG-106542-98 (TD 9032) and Rev. Proc. 98-13 relate to an election to have certain revocable trusts treated and taxed as part of an estate, and provides the procedures and requirements for making the section 645 election.
The latest form for Election to Treat Trust as Part of an Estate - REG-106542-98 (TD 9032) expires 2023-05-31 and can be found here.
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Supplementary Document |
Supporting Statement A |