StacksVerified U.S. regulatory reference

26 CFR §1.668(b)-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The provisions of subpart D (section 665 and following), part I, subchapter J, chapter 1 of the Code, other than provisions relating to a foreign trust created by a U.S. person, may be illustrated by the following example: