Federal (United States) · Cfr annual
grantors and others treated as substantial owners
26 sections
26 sections
- 26 C.F.R. § 1.671-1Grantors and others treated as substantial owners; scope.Superseded
- 26 C.F.R. § 1.671-2Applicable principles.Superseded
- 26 C.F.R. § 1.671-3Attribution or inclusion of income, deductions, and credits against tax.Superseded
- 26 C.F.R. § 1.671-4Method of reporting.Superseded
- 26 C.F.R. § 1.672(a)-1Definition of adverse party.Superseded
- 26 C.F.R. § 1.672(b)-1Nonadverse party.Superseded
- 26 C.F.R. § 1.672(c)-1Related or subordinate party.Superseded
- 26 C.F.R. § 1.672(d)-1Power subject to condition precedent.Superseded
- 26 C.F.R. § 1.673(a)-1Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.Superseded
- 26 C.F.R. § 1.673(b)-1Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).Superseded
- 26 C.F.R. § 1.673(c)-1Reversionary interest after income beneficiary's death.Superseded
- 26 C.F.R. § 1.673(d)-1Postponement of date specified for reacquisition.Superseded
- 26 C.F.R. § 1.674(a)-1Power to control beneficial enjoyment; scope of section 674.Superseded
- 26 C.F.R. § 1.674(b)-1Excepted powers exercisable by any person.Superseded
- 26 C.F.R. § 1.674(c)-1Excepted powers exercisable only by independent trustees.Superseded
- 26 C.F.R. § 1.674(d)-1Excepted powers exercisable by any trustee other than grantor or spouse.Superseded
- 26 C.F.R. § 1.674(d)-2Limitations on exceptions in section 674 (b), (c), and (d).Superseded
- 26 C.F.R. § 1.675-1Administrative powers.Superseded
- 26 C.F.R. § 1.676(a)-1Power to revest title to portion of trust property in grantor; general rule.Superseded
- 26 C.F.R. § 1.676(b)-1Powers exercisable only after a period of time.Superseded
- 26 C.F.R. § 1.677(a)-1Income for benefit of grantor; general rule.Superseded
- 26 C.F.R. § 1.677(b)-1Trusts for support.Superseded
- 26 C.F.R. § 1.678(a)-1Person other than grantor treated as substantial owner; general rule.Superseded
- 26 C.F.R. § 1.678(b)-1If grantor is treated as the owner.Superseded
- 26 C.F.R. § 1.678(c)-1Trusts for support.Superseded
- 26 C.F.R. § 1.678(d)-1Renunciation of power.Superseded