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upon death of grantor of706 where do i list irrevocable trust which has co op which allows grantor and spouse to live until second death

where does half of irrevocable trust co op value get listed upon death of first grantor?

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upon death of grantor of706 where do i list irrevocable trust which has co op which allows grantor and spouse to live until second death

Listed where? Which form are you filing? Is it in fact a 706?

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