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