Foreign Trusts That Have U.S. Beneficiaries

tax-irs · IRS · Rule · Published 2001-07-20 · Effective 2001-07-20 · 66 FR 37886

Document

Document number: 01-17971
Federal Register citation: 66 FR 37886
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2001-07-20
Effective date: 2001-07-20
Treasury docket: TD 8955

Abstract

This document contains final regulations under section 679 of the Internal Revenue Code relating to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries. The final regulations affect United States persons who transfer property to foreign trusts.

Source

Authoritative: Federal Register document
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