§6677. Failure to file information with respect to certain foreign trusts — Inbound Citations

Citations to 26 U.S.C. § 6677 as a whole

• 26 U.S.C. § 6048(d)(2)

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  (2) To the extent provided in regulations, a trust which is a United States person shall be treated as a foreign trust for purposes of this section and section 6677 if such trust has substantial activities, or holds substantial property, outside the United States.