I am completing my pure trust .
I will then obtain a TIN for the entity which the IRS recognizes that its rules do not apply.
Internal Revenue Regulation, 26 CFR, Section 301.7701-4(b):
"(b) Business Trusts -- There are other arrangements which are known as trusts because the legal title to property is conveyed to trustees for the benefit of Beneficiaries, but which are not classified as trusts for purposes of the Internal Revenue Code, because they are not simply arrangements to protect or conserve the property for the Beneficiaries."
See the previuos threads in this section. Particularly Weid refers to the downloads sectionfor more info.