Question: What does the election under IRC 6 6 3 ( b ) to treat a qualifying distribution as made in the preceding year require? A

What does the election under IRC 663(b) to treat a qualifying distribution as made in the preceding year
require?
A. The consent of affected beneficiaries
B. The consent of the majority of beneficiaries
C. The consent of all beneficiaries
D. An election by the trustee or executor
 What does the election under IRC 663(b) to treat a qualifying

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