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IDIT |
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An IDIT is an irrevocable trust that takes advantage of a disparity between the income and estate tax treatments of a trust containing certain powers under Secs. An IDIT is an irrevocable trust; it takes advantage of a disparity between the income and estate tax treatments offered certain trusts under IRC sections 674 and 675. An IDIT is a trust that has one or more of the powers described in IRC secs. |
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