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    Income Tax

    Doctrine of diversion of income by overriding title - Tax...

    Revocable Trust Income Taxed to Beneficiaries Due to Overriding Title Doctrine on Revocable Transfers.

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    Income TaxMay 28, 2018Case LawsAT

    Doctrine of diversion of income by overriding title - Tax liability on interest income of the trust - since assessee was a revocable trust and contribution by beneficiaries was a revocable transfer, income would be taxed in the hands of the beneficiaries.

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