Public Law 119-103 (09/02/2026)
Subpart E Grantors and Others Treated as Substantial Owners
Browse 0 units and 9 sections in Subpart E Grantors and Others Treated as Substantial Owners of Title 26.
Sections in Subpart E
§ 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