In this article analysis is made of the tax law and issues concerning the estate tax treatment of distributions made from a revocable trust within three years of death.
Segal, Mark A.
"Distributions From Revocable Trusts and Estate Inclusion,"
Akron Tax Journal: Vol. 11
, Article 4.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol11/iss1/4