The decedent executed a Trust Agreement before he died that transferred all his assets and income to the Trust upon his death.   So I am filing a Form 1041 Income Tax Return for Estates and Trusts for the period of his death, 08/15/19 to 12/31/19.   I am being guided by the provisions in the trust agreement which gives the Trustee, the decedent's son, the power to administer the Trust

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