26 C.F.R. § 1.678(b)-1. - § 1.678(b)-1 If Grantor Is Treated as the Owner.

Current as of January 1, 1970

Section 1.678(b)-1 - § 1.678(b)-1 If Grantor Is Treated as the Owner.Section 1.678(b)-1 - § 1.678(b)-1 If Grantor Is Treated as the Owner.

Section 1.678(a)-1 - § 1.678(a)-1 Person Other Than Grantor Treated as Substantial Owner; General Rule.Section 1.678(c)-1 - § 1.678(c)-1 Trusts for Support.

§ 1.678(b)-1 If grantor is treated as the owner.

Section 678(a) does not apply with respect to a power over income, as originally granted or thereafter modified, if the grantor of the trust is treated as the owner under sections 671 to 677, inclusive.

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