Treasury Regulations · 26 CFR
§ 1.643(f)-1. Treatment of multiple 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. § 643(f)
Cite as 26 CFR § 1.643(f)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 8, 2019 by T.D. 9847
- Issued under
- 26 U.S.C. § 643(f)
- Length
- 118 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) General rule. For purposes of subchapter J of chapter 1 of subtitle A of Title 26 of the United States Code, two or more trusts will be aggregated and treated as a single trust if such trusts have substantially the same grantor or grantors and substantially the same primary beneficiary or beneficiaries, and if a principal purpose for establishing one or more of such trusts or for contributing additional cash or other property to such trusts is the avoidance of Federal income tax. For purposes of applying this rule, spouses will be treated as one person.
¶(b) Applicability date. The provisions of this section apply to taxable years ending after August 16, 2018.
[T.D. 9847, 84 FR 3014, Feb. 8, 2019]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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. 9847 (84 FR 3014)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 1.643(b)-2 Dividends allocated to corpus.
- § 1.643(c)-1 Definition of “beneficiary”.
- § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
- § 1.643(d)-2 Illustration of the provisions of section 643.
- § 1.643(f)-1 Treatment of multiple trusts.
- § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.