id	keyword
ftr-416	crummey
ftr-416	tax
ftr-416	power
ftr-416	crummey powers
ftr-416	gift
ftr-416	trust
ftr-416	gift tax
ftr-416	exclusion
ftr-416	supra
ftr-416	estate
ftr-416	interest
ftr-416	f.2d
ftr-416	note
ftr-416	withdrawal
ftr-416	commissioner
ftr-416	court
ftr-416	estate tax
ftr-416	irs
ftr-416	supra note
ftr-416	beneficiary
ftr-416	cir
ftr-416	irc
ftr-416	income
ftr-416	u.s
ftr-416	property
ftr-416	states
ftr-416	kieckhefer
ftr-416	page
ftr-416	withdrawal power
