Subpart E - GRANTORS AND OTHERS TREATED AS SUBSTANTIAL OWNERS

Section 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
Section 672 - Definitions and rules
Section 673 - Reversionary interests
Section 674 - Power to control beneficial enjoyment
Section 675 - Administrative powers
Section 676 - Power to revoke
Section 677 - Income for benefit of grantor
Section 678 - Person other than grantor treated as substantial owner
Section 679 - Foreign trusts having one or more United States beneficiaries