Assertion: trust | /r/CapableOf | file form
Facets:
value: generally
type: DEGREE
Source sentences:
text: Trusts that claim a charitable deduction generally must also file Form 1041-A,
text: A: Trusts must file a Form 1041, U.S. Income Tax Return for Estates and Trusts, for each taxable year where the trust has $600 in income or the trust has a non-resident alien as a beneficiary.