Treasury Regulations · 26 CFR
§ 1.402(c)-1. Taxability of beneficiary of certain foreign situs trusts.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 402(c)
Cite as 26 CFR § 1.402(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Issued under
- 26 U.S.C. § 402(c)
- Length
- 205 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 3 regulations; cited by 0
Section 402(c) has the effect of treating, for purposes of section 402, the distributions from a trust which at the time of the distribution is located outside the United States in the same manner as distributions from a trust which is located in the United States. If the trust would qualify for exemption from tax under section 501(a) except for the fact that it fails to comply with the provisions of paragraph (a)(3)(i) of § 1.401-1, which restricts qualification to trusts created or organized in the United States and maintained here, section 402(a) and § 1.402(a)-1 are applicable to the distributions from such a trust. Thus, for example, a total distribution from such a trust is entitled to the long-term capital gains treatment of section 402(a)(2), except in the case of a nonresident alien individual (see section 871 and 1441 and the regulations thereunder). However, if the plan fails to meet any requirement of section 401 and the regulations thereunder in addition to paragraph (a)(3)(i) of § 1.401-1, section 402(b) and § 1.402(b)-1 are applicable to the distributions from such a trust.
[T.D. 6500, 25 FR 11679, Nov. 26, 1960]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 402 Taxability of beneficiary of employees’ trust
- § 501 Exemption from tax on corporations, certain trusts, etc.
- § 871 Tax on nonresident alien individuals
- § 401 Qualified pension, profit-sharing, and stock bonus plans
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6500 (25 FR 11679)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
Nearby sections
- § 1.401(m)-5 Definitions.
- § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
- § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
- § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
- § 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
- § 1.402(c)-2 Eligible rollover distributions.
- § 1.402(d)-1 Effect of section 402(d).
- § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
- § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.