Treasury Regulations · 26 CFR
§ 1.875-2. Beneficiaries of estates or 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. § 875
Cite as 26 CFR § 1.875-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 23, 1974 by T.D. 7332
- Issued under
- 26 U.S.C. § 875
- Length
- 68 words · about 1 min to read
¶(a) [Reserved]
¶(b) Exception for certain taxable years. Notwithstanding paragraph (a) of this section, for any taxable year beginning before January 1, 1975, the grantor of a trust, whether revocable or irrevocable, is not deemed to be engaged in trade or business within the United States merely because the trustee is engaged in trade or business within the United States.
¶(c) [Reserved]
[T.D. 7332, 39 FR 44233, Dec. 23, 1974]
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. 7332 (39 FR 44233)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Nonresident alien individuals
Nearby sections
- § 1.872-2 Exclusions from gross income of nonresident alien individuals.
- § 1.873-1 Deductions allowed nonresident alien individuals.
- § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
- § 1.875-1 Partnerships.
- § 1.875-2 Beneficiaries of estates or trusts.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.879-1 Treatment of community income.