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Bulletin No. 2001–32 August 6, 2001

Internal Revenue Bulletin 2001-32 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8956, page 112. Final regulations under section 684 of the Code relate to the recognition of gain on certain transfers to certain foreign trusts and estates. The regulations affect United States persons who transfer appreciated property to foreign trusts and estates. In addition, the regulations explain the application of section 684 and provide certain exceptions to the general rule of gain recognition.

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▸Contents — Internal Revenue Bulletin 2001-32
Internal Revenue Bulletin 2001-32

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