Puerto Rican trusts; election to be treated as a domestic trust.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-50&asof=1967-04-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.