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