{"abstract":"This document contains proposed regulations under section 684 of the Internal Revenue Code relating to recognition of gain on certain transfers to certain foreign trusts and estates. The proposed regulations affect United States persons who transfer property to foreign trusts and estates. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/08/07/00-19896.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"65 FR 48198","comment_url":null,"comments_close_on":"2000-11-06","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by November 6, 2000. Requests to speak (with outlines of oral comments to be discussed) at the public hearing scheduled for November 8, 2000, must be submitted by October 18, 2000.","disposition_notes":null,"docket_ids":["REG-108522-00"],"dockets":[],"document_number":"00-19896","effective_on":null,"end_page":48202,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/08/07/00-19896.xml","html_url":"https://www.federalregister.gov/documents/2000/08/07/00-19896/recognition-of-gain-on-certain-transfers-to-certain-foreign-trusts-and-estates","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-19896?publication_date=2000-08-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-08-07/00-19896/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":133,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-08-07/pdf/00-19896.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-08-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/08/07/00-19896.txt","regulation_id_number_info":{"1545-AY25":{"issue":"200104","html_url":"https://www.federalregister.gov/regulations/1545-AY25/recognition-of-gain-on-certain-transfers-to-foreign-trusts-and-estates","title":"Recognition of Gain on Certain Transfers to Foreign Trusts and Estates","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200104&RIN=1545-AY25&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AY25"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":48198,"subtype":null,"title":"Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates","toc_doc":"Recognition of gain on certain transfers to certain foreign trusts and estates","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":65}