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D created a trust with income to X for life anda remainder to Y or Y's estate. D retained the right to direct the trustee

D created a trust with income to X for life anda remainder to Y or Y's estate. D retained the right to direct the trustee to give such amounts of trust corpus to X as D directs. Upon D's death, only the value of the remainder interest will be includible in D's gross estate.

A. Yes

B. No

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