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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)
Table of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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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.

        

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