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The Internal Revenue Service would like to remind all U.S. owners of a foreign trust and their return preparers of the filing requirements for Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)). See the Instructions for Form 3520-A for more information.

60 - Certain split-interest trusts that wind up

74a - Remainder interest

97a: Split-Interest Trust: Annual Return

Deceased taxpayers ¨C help with selling real property that is part of the decedent's estate

Definition of Trust - Section 527 Political Organizations

Information about Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust, including recent updates, related forms and instructions on how to file. Personal holding companies, regulated investment companies, and real estate investment trusts file this form to claim a deficiency dividend deduction under section 547 or 860.

Insights into withholding requirements on per capita distributions from gaming proceeds to non-US citizens; and the tax implications for when per capita distributions are made to a minor or placed in trust.

Find out when you're required to report rental income and expenses on your property.

Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.