Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.875-2: -2 Beneficiaries of estates or trusts.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES

(a) [Reserved]

(b) Exception for certain taxable years. Notwithstanding paragraph (a) of this section, for any taxable year beginning before January 1, 1975, the grantor of a trust, whether revocable or irrevocable, is not deemed to be engaged in trade or business within the United States merely because the trustee is engaged in trade or business within the United States.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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