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8 results for "679"

Showing top 8 matches in Treasury Regulations.

§ 1.679-0
Outline of major topics.
§ 1.679-1
U.S. transferor treated as owner of foreign trust.
§ 1.679-2
Trusts treated as having a U.S. beneficiary.
§ 1.679-3
Transfers.
§ 1.679-4
Exceptions to general rule.
§ 1.679-5
Pre-immigration trusts.
§ 1.679-6
Outbound migrations of domestic trusts.
§ 1.679-7
Effective dates.