- § 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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26 U.S. Code Subtitle A Chapter 1 Subchapter J Part I Subpart E - Grantors and Others Treated as Substantial Owners
Editorial Notes
Amendments
1976—Pub. L. 94–455, title X, § 1013(e)(1), Oct. 4, 1976, 90 Stat. 1616, added item 679.