26 CFR 1.683-1
§ 1.683-1 Applicability of provisions; general rule.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.683-1, § 1.683-1 Applicability of provisions; general rule, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110754
- Permanent ID
ys:prov:110754@1- SHA-256
29c8387ea3ee353412df240c4f0d33963392ad09ab6b32f2b5c53d9fe483653e
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Full text
Part I (section 641 and following), subchapter J, chapter 1 of the Code, applies to estates and trusts and to beneficiaries only with respect to taxable years which begin after December 31, 1953, and end after August 16, 1954 the date of enactment of the Internal Revenue Code of 1954. In the case of an estate or trust, the date on which a trust is created or amended or on which an estate commences, and the taxable years of beneficiaries, grantors, or decedents concerned are immaterial. This provision applies equally to taxable years of normal and of abbreviated length.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.