Prop. Treas. Reg. § 1.643(i)-5 Applicability date.

Proposed 2024-05-08 · REG-124850-08 · 89 FR 39440 · Interprets § 643(i)

Par. 2. Sections 1.643(i)-1, 1.643(i)-2, 1.643(i)-3, 1.643(i)-4, and 1.643(i)-5 are added to read as follows:

The rules of §§ 1.643(i)-1 through 1.643(i)-4 apply to loans of cash or marketable securities made from, and to the use of any other property of, a foreign trust after the [date of publication of the final regulations in the Federal Register ].