§677. Income for benefit of grantor — Inbound Citations
26 U.S.C. § 677
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 677 as a whole
-
(2) such person has previously partially released or otherwise modified such a power and after the release or modification retains such control as would, within the principles of sections 671 to 677, inclusive, subject a grantor of a trust to treatment as the owner thereof.
Citations to §677(b)
-
(1) A power described in section 677(b) to the extent that the grantor would not be subject to tax under that section.