# Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates
> **IRS** · Final regulations. · Published 2001-07-20 · Effective 2001-07-20 · 66 FR 37897
## Document
- **Document number:** 01-17972
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 37897
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2001/07/20/01-17972/recognition-of-gain-on-certain-transfers-to-certain-foreign-trusts-and-estates)
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