sec.210What is a corporate trustee’s indirect interest in dutiable property

### sec.210 What is a corporate trustee’s indirect interest in dutiable property A corporate trustee has an indirect interest in dutiable property if it— has a partnership interest or trust interest in an ultimate entity; or through a series of partnership interests or trust interests, or a combination of any of them, there is a connection between the corporate trustee and dutiable property of a partnership or trust in the series. - (a) has a partnership interest or trust interest in an ultimate entity; or - (b) through a series of partnership interests or trust interests, or a combination of any of them, there is a connection between the corporate trustee and dutiable property of a partnership or trust in the series.