Subpart E — Grantors and Others Treated as Substantial Owners
- §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