Grantors and Others Treated as Substantial Owners

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Estates, Trusts, Beneficiaries, and Decedents
  7. ESTATES, TRUSTS, AND BENEFICIARIES
  8. Grantors and Others Treated as Substantial Owners

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Section
671

Trust income, deductions, and credits attributable to grantors and others as substantial owners

Section
672

Definitions and rules

Section
673

Reversionary interests

Section
674

Power to control beneficial enjoyment

Section
675

Administrative powers

Section
676

Power to revoke

Section
677

Income for benefit of grantor

Section
678

Person other than grantor treated as substantial owner

Section
679

Foreign trusts having one or more United States beneficiaries