The Library · 26 U.S.C. § 679

IRC § 679: Foreign trusts having United States beneficiaries

Grantor-trust status for transfers to foreign trusts with U.S. beneficiaries.

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26 U.S.C. § 679

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 679 (2024 main edition), copy retrieved 2026-10-21, SHA-256 514a63c381fa4d370deadbf54c1918c389305d991b080609f50135a635367167, paretoalphasystems.com/library/irc-679

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IRC § 679: Foreign trusts having United States beneficiaries

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