§15209
1 cases·1 cited
Statute Text — 26 U.S.C. §15209
Statute text not available for this section.
1 Citing Cases
15209 (West 1991).] Operation of this statute is illustrated by Ammco Ornamental Iron, Inc. v. Wing, 31 Cal. Rptr. 2d 564 (Ct. App. 1994). There, upon his mother’s death, Mr. Wing became the sole trustee of a trust with respect to which he held a life income interest; a power to invade principal for support, health, or maintenance; and a testa