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Officially Prescribed Forms Relating to Qualifying Domestic Trusts (QDOTs): Letter of Credit
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Prescribed Letter of Credit Form Relating to Qualifying Domestic Trusts (QDOTs) between IRS and Taxpayer
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Langer on Practical International Tax Planning (Fourth Edition)
PLI Item #:
"Qualifying Domestic Trusts (QDOTs)"
"Letter of Credit"
"nonresident noncitizen decedents"
"section 2056A of the Internal Revenue Code"
section 2056A(b)(1) of the Internal Revenue Code
Uniform Customs and Practice for Documentary Credits, 1993 Revision, ICC Publication No. 500
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