26 CFR · Internal Revenue
§ 1.663(c)-6 — Effective dates.
26 CFR § 1.663(c)-6
This text of 26 C.F.R. § 1.663(c)-6 (Effective dates.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.663(c)-6 (2026).
Text
§ 1.663(c)-6 Effective dates.
Sections 1.663(c)-1 through 1.663(c)-5 are applicable for estates and qualified revocable trusts within the meaning of section 645(b)(1) with respect to decedents who die on or after December 28, 1999. However, for estates and qualified revocable trusts with respect to decedents who died after the date that section 1307 of the Tax Reform Act of 1997 became effective but before December 28, 1999, the IRS will accept any reasonable interpretation of the separate share provisions, including those provisions provided in 1999-11 I.R.B. 41 (see § 601.601(d)(2)(ii)(b) of this chapter). For trusts other than qualified revocable trusts, § 1.663(c)-2 is applicable for taxable years of such trusts beginning after December 28, 1999.
[T.D. 8849, 64 FR 72545, Dec. 28, 1999
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Related
Nearby Sections
11
§ 1.663(c)-2
Rules of administration.§ 1.663(c)-5
Examples.§ 1.663(c)-6
Effective dates.§ 1.664-1
Charitable remainder trusts.§ 1.664-2
Charitable remainder annuity trust.§ 1.664-3
Charitable remainder unitrust.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.663(c)-6, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.663(c)-6.