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Sec. 1.684-5 Effective/applicability dates.

(a) Sections 1.684-1 through 1.684-4 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.

[Added by T.D. 8956, 66 FR 37897-38902, July 20, 2001. Revised by T.D. 9811, 82 FR 6235-6243, Jan. 19, 2017.]

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