26 CFR 1.672(c)-1 - Related or subordinate party.

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§ 1.672(c)-1 Related or subordinate party.
Section 672(c) defines the term “related or subordinate party”. The term, as used in sections 674(c) and 675(3), means any nonadverse party who is the grantor's spouse if living with the grantor; the grantor's father, mother, issue, brother or sister; an employee of the grantor; a corporation or any employee of a corporation in which the stock holdings of the grantor and the trust are significant from the viewpoint of voting control; or a subordinate employee of a corporation in which the grantor is an executive. For purposes of sections 674(c) and 675(3), these persons are presumed to be subservient to the grantor in respect of the exercise or nonexercise of the powers conferred on them unless shown not to be subservient by a preponderance of the evidence.

Title 26 published on 2013-04-01

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  • 2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
    1. 79 FR 13220 - Information Reporting of Minimum Essential Coverage
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
      26 CFR Parts 1, 301, and 602

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United States Code
USC: Title 26a
U.S. Code: Title 29 - LABOR
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Public Laws
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Reorganization ... 1978 Plan No. 4

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-03-27; vol. 79 # 59 - Thursday, March 27, 2014
    1. 79 FR 17082 - Dividend Equivalents From Sources Within the United States; Hearing Cancellation
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Cancellation of notice of public hearing on proposed rulemaking.
      The public hearing originally scheduled for April 11, 2014 at 10 a.m. is cancelled.
      26 CFR Part 1