| http://www.w3.org/ns/prov#value | - On December 20, 2011, the IRS published Notice 2011-101, 2011-52 I.R.B. 932, asking for comments from the public on the tax consequences of decanting transactions ??? the transfer by a trustee of trust principal from an irrevocable ???Distributing Trust??? to another ???Receiving Trust.??? The Notice listed 13 facts and circumstances as examples of the factors that might affect the tax consequence
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