Subjgrp 10. 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.