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Dexter Established a Divorce Trust to Benefit His Ex-Wife Jena

Question 115

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Dexter established a divorce trust to benefit his ex-wife Jena. The accounting income of the trust is distributed to Jena, in satisfaction of the year's alimony obligation. Under Subchapter J rules,________________ , (Dexter, Jena) and not the trust, is taxed on the amount of the distribution.

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