Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates

tax-irs · IRS · Rule · Published 2001-07-20 · Effective 2001-07-20 · 66 FR 37897

Document

Document number: 01-17972
Federal Register citation: 66 FR 37897
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 8956

Abstract

This document contains final regulations under section 684 of the Internal Revenue Code relating to recognition of gain on certain transfers to certain foreign trusts and estates. The regulations affect United States persons who transfer property to foreign trusts and estates.

Source

Authoritative: Federal Register document
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