Treasury Regulations · 26 CFR
§ 1.683-1. Applicability of provisions; general rule.
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. § 683
Cite as 26 CFR § 1.683-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 683
- Length
- 97 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Part I (section 641 and following), subchapter J, chapter 1 of the Code, applies to estates and trusts and to beneficiaries only with respect to taxable years which begin after December 31, 1953, and end after August 16, 1954 the date of enactment of the Internal Revenue Code of 1954. In the case of an estate or trust, the date on which a trust is created or amended or on which an estate commences, and the taxable years of beneficiaries, grantors, or decedents concerned are immaterial. This provision applies equally to taxable years of normal and of abbreviated length.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous
Nearby sections
- § 1.681(b)-1 Cross reference.
- § 1.682(a)-1 Income of trust in case of divorce, etc.
- § 1.682(b)-1 Application of trust rules to alimony payments.
- § 1.682(c)-1 Definitions.
- § 1.683-1 Applicability of provisions; general rule.
- § 1.683-2 Exceptions.
- § 1.683-3 Application of the 65-day rule of the Internal Revenue Code of 1939.
- § 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates.
- § 1.684-2 Transfers.