[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.663(c)-6]

[Page 122]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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 Sec. 
601.601(d)(2)(ii)(b) of this chapter). For trusts other than qualified 
revocable trusts, Sec. 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; 65 FR 16317, Mar. 28, 2000]