David T. Leibell and Daniel L. Daniels, principals in Cummings & Lockwood LLC in Stamford, Conn., report: IRS issues series of rulings ultimately approving CRT termination in unusual circumstances. “Did you ever have to make up your mind?” Although Lovin' Spoonful sang those lyrics in 1966 they might just as well have been thinking about the Internal Revenue Service 40 years later, given a trio of contradictory rulings in which the Service granted approval, then withheld approval, then ...

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