Subpart E—Grantors and Others Treated as Substantial Owners (§§ 671—679)
- § 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