qualified revocable trust

(1) Qualified revocable trust The term “qualified revocable trust” means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to section 672(e)).

Source

26 USC § 645(b)(1)

---

Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

---

Is this correct? or