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26 U.S.C. § 645

Certain revocable trusts treated as part of estate

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 645, Certain revocable trusts treated as part of estate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462622
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For purposes of this subtitle, if both the executor (if any) of an estate and the trustee of a qualified revocable trust elect the treatment provided in this section, such trust shall be treated and taxed as part of such estate (and not as a separate trust) for all taxable years of the estate ending after the date of the decedent’s death and before the applicable date. For purposes of subsection (a)— The term “qualified revocable trust” means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to section 672(e)). The term “applicable date” means— The election under subsection (a) shall be made not later than the time prescribed for filing the return of tax imposed by this chapter for the first taxable year of the estate (determined with regard to extensions) and, once made, shall be irrevocable.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.