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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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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/instructions/i1120f
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