sec.58What is a trust’s indirect interest in dutiable property

### sec.58 What is a trust’s indirect interest in dutiable property A trust has an indirect interest in dutiable property if— through a trust interest or partnership interest, there is a connection between the trust and dutiable property of the other trust or partnership; or through a series of trust interests or partnership interests, or a combination of any of them, there is a connection between the trust and dutiable property of a trust or partnership in the series. - (a) through a trust interest or partnership interest, there is a connection between the trust and dutiable property of the other trust or partnership; or - (b) through a series of trust interests or partnership interests, or a combination of any of them, there is a connection between the trust and dutiable property of a trust or partnership in the series.