Title 7
SECTION 1400.7
1400.7 Revocable trust.
§ 1400.7 Revocable trust.A revocable trust and the grantor will be considered to be the same person under this part.
[85 FR 52038, Aug. 24, 2020]';
A revocable trust and the grantor will be considered to be the same person under this part.
[85 FR 52038, Aug. 24, 2020]