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QRT |
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Hoffmann says part of the way QRT works is by arranging "backhauls" so that network member tow truck drivers will have a vehicle to tow in both directions. The regs state that a QRT is a trust that is treated as owned by the decedent under Sec. When the election is made, the QRT will be treated and taxed for income tax purposes as if part of the estate (and not as a separate trust). |
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