{"data":{"id":"us/26-cfr-1.684-5","jurisdiction":"us","citation":"26 CFR 1.684-5","heading":"-5 Effective/applicability dates.","body":"(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.\n(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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"eaa68887b3d380a82c04b1829a6dc071ed8d0257da40ad4fa3b71c47fd3ef69a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.684-4","next":"us/26-cfr-1.691-a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}