Section 4947 July 8, 2019 16 32 64 128 Section 4947 trust Section 4947(a)(2) Section 4947 a )( 1 Section 4947 a )( 1 trust Section 4947 a )( 2 trust Section 4947(a)(2)(b) Tax section 4947 Irs section 4947 a )( 2 Trust exempt section 4947 Section 4947(b) Section 4947(b)(3)(b) Section 4947(b)(3) Section 4945(d)(4)