grantors and others treated as substantial owners
- § 1.671-1 Grantors and others treated as substantial owners; scope
- § 1.671-2 Applicable principles
- § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax
- § 1.671-4 Method of reporting
- § 1.671-5 Reporting for widely held fixed investment trusts
- § 1.672(a)-1 Definition of adverse party
- § 1.672(b)-1 Nonadverse party
- § 1.672(c)-1 Related or subordinate party
- § 1.672(d)-1 Power subject to condition precedent
- § 1.672(f)-1 Foreign persons not treated as owners
- § 1.672(f)-2 Certain foreign corporations
- § 1.672(f)-3 Exceptions to general rule
- § 1.672(f)-4 Recharacterization of purported gifts
- § 1.672(f)-5 Special rules
- § 1.673(a)-1 Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule
- § 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969)
- § 1.673(c)-1 Reversionary interest after income beneficiary's death
- § 1.673(d)-1 Postponement of date specified for reacquisition
- § 1.674(a)-1 Power to control beneficial enjoyment; scope of section 674
- § 1.674(b)-1 Excepted powers exercisable by any person
- § 1.674(c)-1 Excepted powers exercisable only by independent trustees
- § 1.674(d)-1 Excepted powers exercisable by any trustee other than grantor or spouse
- § 1.674(d)-2 Limitations on exceptions in section 674 (b), (c), and (d)
- § 1.675-1 Administrative powers
- § 1.676(a)-1 Power to revest title to portion of trust property in grantor; general rule
- § 1.676(b)-1 Powers exercisable only after a period of time
- § 1.677(a)-1 Income for benefit of grantor; general rule
- § 1.677(b)-1 Trusts for support
- § 1.678(a)-1 Person other than grantor treated as substantial owner; general rule
- § 1.678(b)-1 If grantor is treated as the owner
- § 1.678(c)-1 Trusts for support
- § 1.678(d)-1 Renunciation of power
- § 1.679-0 Outline of major topics
- § 1.679-1 U.S. transferor treated as owner of foreign trust
- § 1.679-2 Trusts treated as having a U.S. beneficiary
- § 1.679-3 Transfers
- § 1.679-4 Exceptions to general rule
- § 1.679-5 Pre-immigration trusts
- § 1.679-6 Outbound migrations of domestic trusts
- § 1.679-7 Effective dates