Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aal
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAL
Character Range: 735330–736379

102AAL  Division not to apply to transfers by trustees of deceased estates
  A reference in this Division to a transfer of property or services to a trust estate does not include a reference to a transfer made by the trustee of the estate of a deceased person under:
 (a) the terms of the deceased person's will or codicil; or
 (b) an order of a court that varied or modified the provisions of the deceased person's will or codicil;
unless:
 (c) the transfer was made in or as the result of the exercise (by the trustee or any other person) of a power of appointment or any other discretion; or
 (d) under subsection 102AAK(1), the property or services are taken to have been transferred by an entity other than the trustee, instead of by the trustee; or
 (e) under subsection 102AAK(5), the Commissioner treats the property or services as having been (to any extent) transferred by an entity other than the trustee, instead of by the trustee.

Subdivision B—Payment of interest by taxpayer on distributions from certain non‑resident trust estates