Question: Code Section 2041 1.2) X created a trust, income to D for life, remainder to R. D has an unlimited power to invade corpus for

Code Section 2041

1.2) X created a trust, income to D for life, remainder to R. D has an unlimited power to invade corpus for his own benefit. Assume D's power was exercisable (only if necessary to maintain D's standard of living. Is the property included in D's gross estate? Explain.

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