26 CFR Topic
grantors and others treated as substantial owners
June 25, 2020
§
1.673(a)-1
Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule
§
1.671-1
Grantors and others treated as substantial owners; scope
§
1.671-2
Applicable principles
§
1.671-3
Attribution or inclusion of income, deductions, and credits against tax
§
1.671-4
Method of reporting
§
1.671-5
Reporting for widely held fixed investment trusts
§
1.672(a)-1
Definition of adverse party
§
1.672(b)-1
Nonadverse party
§
1.672(c)-1
Related or subordinate party
§
1.672(d)-1
Power subject to condition precedent
§
1.672(f)-1
Foreign persons not treated as owners
§
1.672(f)-2
Certain foreign corporations
§
1.672(f)-3
Exceptions to general rule
§
1.672(f)-4
Recharacterization of purported gifts
§
1.672(f)-5
Special rules
§
1.673(b)-1
Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969)
§
1.673(c)-1
Reversionary interest after income beneficiary's death
§
1.673(d)-1
Postponement of date specified for reacquisition
§
1.674(a)-1
Power to control beneficial enjoyment; scope of section 674
§
1.674(b)-1
Excepted powers exercisable by any person
§
1.674(c)-1
Excepted powers exercisable only by independent trustees
§
1.674(d)-1
Excepted powers exercisable by any trustee other than grantor or spouse
§
1.674(d)-2
Limitations on exceptions in section 674 (b), (c), and (d)
§
1.675-1
Administrative powers
§
1.676(a)-1
Power to revest title to portion of trust property in grantor; general rule
§
1.676(b)-1
Powers exercisable only after a period of time
§
1.677(a)-1
Income for benefit of grantor; general rule
§
1.677(b)-1
Trusts for support
§
1.678(a)-1
Person other than grantor treated as substantial owner; general rule
§
1.678(b)-1
If grantor is treated as the owner
§
1.679-7
Effective dates
§
1.678(c)-1
Trusts for support
§
1.678(d)-1
Renunciation of power
§
1.679-0
Outline of major topics
§
1.679-1
U.S. transferor treated as owner of foreign trust
§
1.679-2
Trusts treated as having a U.S. beneficiary
§
1.679-3
Transfers
§
1.679-4
Exceptions to general rule
§
1.679-5
Pre-immigration trusts
§
1.679-6
Outbound migrations of domestic trusts
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