§675. Administrative powers — Inbound Citations

Citations to 26 U.S.C. § 675 as a whole

• 26 U.S.C. § 672(c)

  Go to provision →
  (c) For purposes of this subpart, the term “related or subordinate party” means any nonadverse party who is—

  (1) the grantor’s spouse if living with the grantor;

  (2) any one of the following: The grantor’s father, mother, issue, brother or sister; an employee of the grantor; a corporation or any employee of a corporation in which the stock holdings of the grantor and the trust are significant from the viewpoint of voting control; a subordinate employee of a corporation in which the grantor is an executive.

  For purposes of subsection (f) and sections 674 and 675, a related or subordinate party shall be presumed to be subservient to the grantor in respect of the exercise or nonexercise of the powers conferred on him unless such party is shown not to be subservient by a preponderance of the evidence.