26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART I-ESTATES, TRUSTS, AND BENEFICIARIESSubpart E-Grantors and Others Treated as Substantial Owners
Subpart E-Grantors and Others Treated as Substantial Owners
Sec.
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.
Editorial Notes
Amendments
1976-