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Which of the following most accurately describes complex and simple trusts? Once a trust is treated as a complex trust, it is never again treated

Which of the following most accurately describes complex and simple trusts?

Once a trust is treated as a complex trust, it is never again treated as a simple trust for tax purposes

Simple trusts are allowed a deduction for charitable contributions

A trust that makes a distribution from corpus during the year will be treated as a complex trust

A trust will generally be treated a s simple trust in the year it terminates

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