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26 cfr 1.468b-1 - qualified settlement funds. | us law, (b) coordination with other entity classifications. if a fund, account, or trust that is a qualified settlement fund could be classified as a trust within the meaning
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26 cfr 1.468b-2 - taxation of qualified settlement funds, (a) in general. a qualified settlement fund is a united states person and is subject to tax on its modified gross income for any taxable year at a rate equal to the
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