# Foreign Trusts That Have U.S. Beneficiaries
> **IRS** · Final regulations. · Published 2001-07-20 · Effective 2001-07-20 · 66 FR 37886
## Document
- **Document number:** 01-17971
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 37886
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2001/07/20/01-17971/foreign-trusts-that-have-us-beneficiaries)
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