26 C.F.R. § 1.684-5. - § 1.684-5 Effective/applicability Dates.

Current as of January 1, 1970

Section 1.684-5 - § 1.684-5 Effective/applicability Dates.Section 1.684-5 - § 1.684-5 Effective/applicability Dates.

Section 1.684-4 - § 1.684-4 Outbound Migrations of Domestic Trusts.Section 1.691(a)-1 - § 1.691(a)-1 Income in Respect of a Decedent.

§ 1.684-5 Effective/applicability dates.

(a) Sections 1.684-1 through 1.684-4 apply to transfers of property to foreign trusts and foreign estates after August 7, 2000, except as provided in paragraph (b) of this section.

(b) In the case a U.S. transferor decedent dying in 2010, § 1.684-3(c) applies to transfers of property to foreign trusts, foreign estates, and nonresident aliens after December 31, 2009, and before January 1, 2011.

[T.D. 9811, 82 FR 6239, Jan. 19, 2017]

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