qualified charitable remainder trust
Defined in 2 places of the United States Code.
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).
Source
- 2018–present26 U.S.C. § 2523Internal Revenue Code · Gift to spouse · for purposes of this chapter
For purposes of paragraph (1), the term “noncharitable beneficiary” and “qualified charitable remainder trust” have the meanings given to such terms by section 2056(b)(8)(B).
Source
- 1994–199726 U.S.C. § 2523Internal Revenue Code · Gift to spouse · for purposes of this chapter
For purposes of paragraph (1), the term “noncharitable beneficiary” and “qualified charitable remainder trust” have the meanings given to such terms by section 2056(b)(8)(B).1
Source
- 1997–201826 U.S.C. § 2523Internal Revenue Code · Gift to spouse · for purposes of this chapter
The term “qualified charitable remainder trust” means a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664).
Source
- 1997–present26 U.S.C. § 2056Internal Revenue Code · Bequests, etc., to surviving spouse · under this section
The term “qualified charitable remainder trust” means a charitable remainder annuity trust or charitable remainder unitrust (described in section 664).
Source
- 1994–199726 U.S.C. § 2056Internal Revenue Code · Bequests, etc., to surviving spouse · under this section