www.farrellfritz.com/insights/tax-tracker/transactions-with-foreign-trusts-and-information-reporting-on-transactions-with-foreign-trusts-and-large-foreign-gifts/
www.federalregister.gov/documents/2024/05/08/2024-09434/transactions-with-foreign-trusts-and-information-reporting-on-transactions-with-foreign-trusts-and
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