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Code Section 2041 1.5) X created a trust, income to D for life, then to B for life, remainder to R. D and A have

Code Section 2041

1.5) X created a trust, income to D for life, then to B for life, remainder to R. D and A have a joint power to invade corpus for the benefit of any person in the world. If D or A dies, the power is exercisable by the survivor. Is the property in D's gross estate? Explain.

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