# Treas. Reg. § 1.684-5: Effective/applicability dates.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.684-5>. Interprets 26 U.S.C. § 684.

(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. 

(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. 

[T.D. 9811, 82 FR 6239, Jan. 19, 2017]