26 CFR 25.2701-7
§ 25.2701-7 Separate interests.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 25.2701-7, § 25.2701-7 Separate interests, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112798
- Permanent ID
ys:prov:112798@1- SHA-256
343f5f005485813e2ccf11da3f0f1959c5f1cbd6b9669323a32a7f71d95b605e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
The Secretary may, by regulation, revenue ruling, notice, or other document of general application, prescribe rules under which an applicable retained interest is treated as two or more separate interests for purposes of section 2701. In addition, the Commissioner may, by ruling issued to a taxpayer upon request, treat any applicable retained interest as two or more separate interests as may be necessary and appropriate to carry out the purposes of section 2701.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.