 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 26 - Internal Revenue |
|
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
|
SubChapter A - Income Tax |
|
|
Part 16 - Temporary Regulations Under the Revenue Act of 1962 |
| § 16.3-1 - Returns as to the creation of or transfers to certain foreign trusts. |