1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter J
  6. part I
  7. subpart E
  8. § 675

View all text of Subpart E [§ 671 - § 679]

§ 675. Administrative powers
The grantor shall be treated as the owner of any portion of a trust in respect of which—
(1) Power to deal for less than adequate and full consideration
(2) Power to borrow without adequate interest or security
(3) Borrowing of the trust funds
(4) General powers of administration
(Aug. 16, 1954, ch. 736, 68A Stat. 229; Pub. L. 100–647, title I, § 1014(a)(2), Nov. 10, 1988, 102 Stat. 3559.)

CITE AS: 26 USC 675