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—Whether the grantor will be considered the owner of any portion of a transfer in trust under §§ 673 to 677 that is purported to be an incomplete gift under § 2511, specifically including, but not limited to, a transfer to a trust providing for distributions at the direction of a committee to the donor and the
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Here's how you know

https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS A lock () or https:// means you've safely connected to the

中文 (简体)

https://www.irs.gov/zh-hans/privacy-disclosure/irs-privacy-policy
We focus on web site security so that this service remains available to you and other visitors

中文 (繁體)

https://www.irs.gov/zh-hant/privacy-disclosure/irs-privacy-policy
We focus on web site security so that this service remains available to you and other visitors

미국 정부 공식 웹사이트

https://www.irs.gov/ko/privacy-disclosure/irs-privacy-policy
We focus on web site security so that this service remains available to you and other visitors

Yon sitwèb ofisyèl gouvènman peyi Etazini

https://www.irs.gov/ht/privacy-disclosure/irs-privacy-policy
We focus on web site security so that this service remains available to you and other visitors

Официальный веб-сайт правительства

https://www.irs.gov/ru/privacy-disclosure/irs-privacy-policy
We focus on web site security so that this service remains available to you and other visitors

Lệnh Hành pháp 14224, Chỉ định tiếng Anh là ngôn ngữ

https://www.irs.gov/vi/privacy-disclosure/irs-privacy-policy
We focus on web site security so that this service remains available to you and other visitors

Here's how you know

https://www.irs.gov/businesses/small-businesses-self-employed/bankruptcy-frequently-asked-questions
, without the debtor's consent) if the court orders a dismissal or grants a motion to dismiss filed by a trustee or creditor

IRS privacy policy | Internal Revenue Service Skip to main content

https://www.irs.gov/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

5.9.7 Processing Chapter 9 and Chapter 15 Bankruptcy Cases | Internal

https://www.irs.gov/zh-hant/irm/part5/irm_05-009-007r
Other Small Business/Self-Employed (SB/SE) employees may also refer to these procedures