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From:
International Tax Attorney | IRS Offshore Voluntary Disclosure
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How a Foreign Grantor Trust is Taxed & Reported, IRC 679
https://www.goldinglawyers.com/reporting-foreign-trusts-to-the-irs-summary-of-rules-requirements/
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How to Report Foreign Grantor Trusts on a U.S. Tax Return. (26 USC 679). GOLDING & GOLDING, BOARD-CERTIFIED TAX LAWYER SPECIALIST.
