There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (§§ 641 - 692)
Part I - ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641 - 685)
Subpart E - Grantors and Others Treated as Substantial Owners (§§ 671 - 679)
View MetadataMetadata
Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter J - Estates, Trusts, Beneficiaries, and Decedents PART I - ESTATES, TRUSTS, AND BENEFICIARIES Subpart E - Grantors and Others Treated as Substantial Owners |
Contains | sections 671 to 679 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
- Section 672 - Definitions and rules
- Section 673 - Reversionary interests
- Section 674 - Power to control beneficial enjoyment
- Section 675 - Administrative powers
- Section 676 - Power to revoke
- Section 677 - Income for benefit of grantor
- Section 678 - Person other than grantor treated as substantial owner
- Section 679 - Foreign trusts having one or more United States beneficiaries
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.