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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter J. Estates, Trusts, Beneficiaries, and Decedents |
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Part I. ESTATES, TRUSTS, AND BENEFICIARIES |
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SubPart E. Grantors and Others Treated as Substantial Owners |
| § 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 |
Amendments
1976—Pub. L. 94–455, title X, § 1013(e)(1),