Subpart E - Grantors and Others Treated as Substantial Owners
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Subpart E - Grantors and Others Treated as Substantial Owners
26 USC 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
26 USC 672 - Definitions and rules
26 USC 673 - Reversionary interests
26 USC 674 - Power to control beneficial enjoyment
26 USC 675 - Administrative powers
26 USC 676 - Power to revoke
26 USC 677 - Income for benefit of grantor
26 USC 678 - Person other than grantor treated as substantial owner
26 USC 679 - Foreign trusts having one or more United States beneficiaries
‹ 26 USC 669 - Repealed. Pub. L. 94455, title VII, 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
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26 USC 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners ›
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