Election of 52-53 week fiscal year. An estatea#39;s selection of taxable year is not ... aquot; Cf. Reg. As1.44MT(e). 15Reg. As1.441-2T(a). aquot;IRC As646 (to be renumbered as As 645), added by the Taxpayer Relief Act of 1997, H.R. 2014, 1st Cong., As1305(a).
|Title||:||Income Taxation of Fiduciaries and Beneficiaries|
|Author||:||Byrle M. Abbin, David K. Carlson, Mark L. Vorsatz|