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Code Section 2041 1.3) X created a trust, income to D for life, remainder to R. D has an unlimited power to invade corpus for

Code Section 2041

1.3) X created a trust, income to D for life, remainder to R. D has an unlimited power to invade corpus for his own benefit.

Now, Assume D can exercise the power only with the consent of X. Is the property included in D's gross estate? Explain.

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