Source: http://www.law.cornell.edu/uscode/text/26/684?quicktabs_8=3
Timestamp: 2013-12-07 23:35:39
Document Index: 652807411

Matched Legal Cases: ['§ 684', '§ 684', '§ 684', '§ 301', '§ 542', '§ 542']

26 USC § 684 - Recognition of gain on certain transfers to certain foreign trusts and estates | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter J › Part I › Subpart F › § 684	prevnext
26 USC § 684 - Recognition of gain on certain transfers to certain foreign trusts and estates
2010—Pub. L. 111–312, §§ 301(a), 304, temporarily amended catchline, introductory provisions of subsec. (a), andsubsec. (b) to read as if amendment by Pub. L. 107–16, § 542(e)(1)(A)–(C), had never been enacted. See 2001 Amendment note and Effective and Termination Dates of 2010 Amendment note below. Prior to amendment, subsec. (b) read as follows: “Exceptions.—
2001—Pub. L. 107–16, §§ 542(e)(1)(A)–(C), 901, temporarily amended section by inserting “and nonresident aliens” after “estates” in section catchline and “or to a nonresident alien” after “or trust” in introductory provisions of subsec. (a) and amending subsec. (b) generally. Prior to amendment, text of subsec. (b) read as follows: “Subsection (a) shall not apply to a transfer to a trust by a United States person to the extent that any person is treated as the owner of such trust under section 671.” See Effective and Termination Dates of 2001 Amendment note below.