26 CFR 1.875-2 - Beneficiaries of estates or trusts.

Regulations last checked for updates: Feb 06, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Part 1 [§ 1.851-1 - § 1.907(f)-1]

§ 1.875-2 - Beneficiaries of estates or trusts.

(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.

[T.D. 7332, 39 FR 44233, Dec. 23, 1974]

authority: 26 U.S.C. 7805,unless

source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 1.875-2