Gratuitous Transfer Tax | Just Tax

Split-Interest Trusts, CRATs, and CRUTs (§§ 2055(e)(2), 664; Reg. § 1.664-1)

This comprehensive guide on split-interest trusts, crats, and cruts (§§ 2055(e)(2), 664; reg. § 1.664-1) is currently being prepared. It will provide actionable checklists and step-by-step guidance for navigating this area of tax law.

Part of Part X. The Charitable Deduction in the Gratuitous Transfer Tax section.

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