§ 1.684-5 - Effective/applicability dates.

§ 1.684-5 Effective date./applicability dates.

(a) Sections 1.

684-1

684–1 through 1.

684-4

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. 89569811, 66 82 FR 37899, July 20, 20016239, Jan. 19, 2017]