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2023 U.S. Code
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
| United States Code, 2018 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 671 to 679 |
| 2023 |
| January 3, 2024 |
| No |
| 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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