CFR›Title 26›Chapter I›Part 1›Subject Group Election to Treat Trust as Part of an Estate ContainsSection 1.645-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.645-1 § 1.645-1 Election by certain revocable trusts to be treated as part of estate. Previous Effects on Shareholders and Security Holders Effects on Shareholders and Security Holders Next Empowerment Zone Employment Credit Empowerment Zone Employment Credit