§ 1.684-5. Effective/applicability dates.
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/us/cfr/t26/s§ 1.684-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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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§ 1.684-5
Effective/applicability dates.
Treas. Dec.T.D. 9811
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