# Sale of Residence From Qualified Personal Residence Trust
> **IRS** · Final regulations. · Published 1997-12-23 · Effective 1997-12-23 · 62 FR 66987
## Document
- **Document number:** 97-33356
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 66987
- **CFR reference:** 26 CFR 25
- **Publication date:** 1997-12-23
- **Effective date:** 1997-12-23
- **Treasury docket:** TD 8743
## Abstract

This document contains final regulations permitting the reformation of a personal residence trust or a qualified personal residence trust in order to comply with the applicable requirements for such trusts. The final regulations also provide that the governing instruments of such trusts must prohibit the sale of a residence held in the trust to the grantor of the trust, the grantor's spouse, or an entity controlled by the grantor or the grantor's spouse.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/12/23/97-33356/sale-of-residence-from-qualified-personal-residence-trust)
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