26 C.F.R. § 1.684-5 Effective date.
Title 26 - Internal Revenue
Sections 1.684–1 through 1.684–4 apply to transfers of property to foreign trusts and foreign estates after August 7, 2000. [T.D. 8956, 66 FR 37899, July 20, 2001]
Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous
§ 1.684-5 Effective date.