26 USC Subpart E
Grantors and Others Treated as Substantial Owners
October 30, 2020
§
671
Trust income, deductions, and credits attributable to grantors and others as substantial owners
§
672
Definitions and rules
§
673
Reversionary interests
§
674
Power to control beneficial enjoyment
§
675
Administrative powers
§
676
Power to revoke
§
677
Income for benefit of grantor
§
678
Person other than grantor treated as substantial owner
§
679
Foreign trusts having one or more United States beneficiaries
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