# Definition of Grantor
> **IRS** · Final and temporary regulations. · Published 2000-07-05 · Effective 2000-07-05 · 65 FR 41332
## Document
- **Document number:** 00-16931
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 41332
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-07-05
- **Effective date:** 2000-07-05
- **Treasury docket:** TD 8890
## Abstract

This document contains final regulations defining the term grantor for purposes of part I of subchapter J, chapter 1 of the Internal Revenue Code. These regulations provide necessary guidance in determining who is the grantor of a trust in applying those Code sections. These regulations affect trusts and any person creating or funding a trust.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/07/05/00-16931/definition-of-grantor)
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