qualified charitable remainder trust
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2056 — under this section (2 versions over time)
The term “qualified charitable remainder trust” means a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664).
26 U.S.C. § 2523 — for purposes of this chapter (3 versions over time)
For purposes of paragraph (1), the term “charitable beneficiary” and “qualified charitable remainder trust” have the meanings given to such terms by section 2056(b)(8)(B).