There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692)
Part I - Estates, Trusts, and Beneficiaries (Sections 641 - 685)
Subpart E - Grantors and Others Treated as Substantial Owners (Sections 671 - 679)
View Metadata
Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
- Sec. 672 - Definitions and rules
- Sec. 673 - Reversionary interests
- Sec. 674 - Power to control beneficial enjoyment
- Sec. 675 - Administrative powers
- Sec. 676 - Power to revoke
- Sec. 677 - Income for benefit of grantor
- Sec. 678 - Person other than grantor treated as substantial owner
- Sec. 679 - Foreign trusts having one or more United States beneficiaries
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