qualified revocable trust
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 645 — for purposes of this subtitle
The term “qualified revocable trust” means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to section 672(e)).