§684. Recognition of gain on certain transfers to certain foreign trusts and estates — Inbound Citations

Citations to 26 U.S.C. § 684 as a whole

• 26 U.S.C. § 877A(h)(3)

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  (3) If the expatriation of any individual would result in the recognition of gain under section 684, this section shall be applied after the application of section 684.