1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter J
  6. part I
  7. subpart E
  8. § 676

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

§ 676. Power to revoke
(a) General rule
(b) Power affecting beneficial enjoyment only after occurrence of event
(Aug. 16, 1954, ch. 736, 68A Stat. 230; Pub. L. 99–514, title XIV, § 1402(b)(2), Oct. 22, 1986, 100 Stat. 2712.)

CITE AS: 26 USC 676