Grantors and Others Treated as Substantial Owners | Midpage

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United States Code

Subpart E

Grantors and Others Treated as Substantial Owners

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