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Officially Prescribed Forms Relating to Qualifying Domestic Trusts (QDOTs): Letter of Credit

Book Publication Date: Oct 2018
Description: Prescribed Letter of Credit Form Relating to Qualifying Domestic Trusts (QDOTs) between IRS and Taxpayer
Type: Other Document Templates
PLI Item #: 41641
Practice Area: International law, International tax, Tax, Tax havens, Tax planning and strategy

Keywords: "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; undervaluation

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