In an email, the IRS gave guidance qualifying a grantor trust as a partner under section 6231(a)(2)(A) as opposed to 6231(a)(2)(B) for natural persons.
See IRS Addresses Grantor Trust Qualification as a Partner, 2010 TNT 191-69 (August 31, 2010).
Posted by James G. Haskell, Senior Associate Editor, Wealth Strategies Journal.
See IRS Addresses Grantor Trust Qualification as a Partner, 2010 TNT 191-69 (August 31, 2010).
Posted by James G. Haskell, Senior Associate Editor, Wealth Strategies Journal.

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