# Residence of Trusts and Estates7701
> **IRS** · Final Regulations. · Published 1999-02-02 · 64 FR 4967
## Document
- **Document number:** 99-1892
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 4967
- **CFR reference:** 26 CFR 301
- **Publication date:** 1999-02-02
- **Treasury docket:** TD 8813
## Abstract

This document contains final regulations providing guidance regarding the definition of a trust as a United States person (domestic trust) or a foreign trust. This document also provides guidance regarding the election for certain trusts to remain domestic trusts for taxable years beginning after December 31, 1996. The regulations incorporate changes to the law made by the Small Business Job Protection Act of 1996 and by the Taxpayer Relief Act of 1997. The final regulations affect the determination of the residency of trusts as foreign or domestic for federal tax purposes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/02/02/99-1892/residence-of-trusts-and-estates7701)
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