Regulation 1.645-1(f)(1) provides that the Section 645 election period begins on the date of the decedent's death and terminates on the earlier of the day on which both the electing trust and related estate, if any, have distributed all of their assets, or the day before the "...
Reports on the United States Internal Revenue Service guidance on trust's Section 645 election and short-year tax return. Procedures for making the appropriate tax returns in the Section 645 election and filing; Provision of the Revised Proclamation 98-13 regulation.Fiore...