Subpart E – Grantors and Others Treated As Substantial Owners

Grantors and Others Treated As Substantial Owners

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E

Details

• Reference: Subpart E
• Legend: Grantors and Others Treated As Substantial Owners
• USCode Year: 2013

Provision Content

Amendments

1976—Pub. L. 94–455, title X, §1013(e)(1), Oct. 4, 1976, 90 Stat. 1616, added item 679.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-644 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-644, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-641 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-641, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Subpart A – General Rules For Taxation of Estates and Trusts in the Legal Encyclopedia: Taxation

In this entry about Subpart A – General Rules For Taxation of Estates and Trusts, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-642 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-642, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

25-U.S.C.-4115 in the Legal Encyclopedia: Grants

In this entry about 25-U.S.C.-4115, find legal reference material, bibliographies and premiere content related to grants in the American Encyclopedia of Law, presenting a comprehensive view of the United States grants-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 671 – Trust Income, Deductions, and Credits Attributable to Grantors and Others As Substantial Owners
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 672 – Definitions and Rules
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 673 – Reversionary Interests
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 674 – Power to Control Beneficial Enjoyment
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 675 – Administrative Powers
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 676 – Power to Revoke
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 677 – Income For Benefit of Grantor
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 678 – Person Other Than Grantor Treated As Substantial Owner
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart E/Section 679 – Foreign Trusts Having One Or More United States Beneficiaries