Trust income, deductions, and credits attributable to grantors and others as substantial owners.
Definitions and rules.
Power to control beneficial enjoyment.
Power to revoke.
Income for benefit of grantor.
Person other than grantor treated as substantial owner.
Foreign trusts having one or more United States beneficiaries.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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