Free Flowchart – Reg 301.7701-7: Trusts -- Domestic and Foreign
Today we published a free flowchart on our sister website, Tax-Charts.com, regarding Treas. Reg. §301.7701-7, which deals with whether a trust is domestic or foreign for U.S. tax purposes under Code §7701(a)(30)(E).
The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.