§676. Power to revoke — Inbound Citations

Citations to 26 U.S.C. § 676 as a whole

• 26 U.S.C. § 645(b)(1)

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  (1) The term “qualified revocable trust” means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to section 672(e)).
• 26 U.S.C. § 2035(e)

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  (e) For purposes of this section and section 2038, any transfer from any portion of a trust during any period that such portion was treated under section 676 as owned by the decedent by reason of a power in the grantor (determined without regard to section 672(e)) shall be treated as a transfer made directly by the decedent.