26 C.F.R. § 1.875-2. - § 1.875-2 Beneficiaries of Estates or Trusts.

Current as of January 1, 1970

Section 1.875-2 - § 1.875-2 Beneficiaries of Estates or Trusts.Section 1.875-2 - § 1.875-2 Beneficiaries of Estates or Trusts.

Section 1.875-1 - § 1.875-1 Partnerships.Section 1.876-1 - § 1.876-1 Alien Residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.

§ 1.875-2 Beneficiaries of estates or trusts.

(a) [Reserved]

(b) Exception for certain taxable years. Notwithstanding paragraph (a) of this section, for any taxable year beginning before January 1, 1975, the grantor of a trust, whether revocable or irrevocable, is not deemed to be engaged in trade or business within the United States merely because the trustee is engaged in trade or business within the United States.

[T.D. 7332, 39 FR 44233, Dec. 23, 1974]

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