Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aat:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAT (pt 4/4)
Character Range: 761575–762118

or (F) or paragraph (1)(c), the entity would have been such an attributable taxpayer; and
 (c) the entity was in a position to control the trust estate at some time after the entity's current year of income when the trust estate was in existence;
the following provisions have effect:
 (d) subsection (1) has effect as if sub‑subparagraph (1)(a)(i)(E) or (F) or paragraph (1)(c), as the case may be, had applied;
 (e) section 170 does not prevent the amendment of an assessment at any time for the purposes of giving effect to this subsection.