qualified revocable trust
Defined in 1 place of the United States Code.
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)).
Source
- 1998–present26 U.S.C. § 645Internal Revenue Code · Certain revocable trusts treated as part of estate · for purposes of this subtitle