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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter J
  5. Part I
  6. Subpart E

Subpart E — Grantors and Others Treated as Substantial Owners (Sections 671 to 679)

Sec. 671. Trust Income, Deductions, And Credits Attributable To Grantors And Others As Substantial Owners

Sec. 672. Definitions And Rules

Sec. 673. Reversionary Interests

Sec. 674. Power To Control Beneficial Enjoyment

Sec. 675. Administrative Powers

Sec. 676. Power To Revoke

Sec. 677. Income For Benefit Of Grantor

Sec. 678. Person Other Than Grantor Treated As Substantial Owner

Sec. 679. Foreign Trusts Having One Or More United States Beneficiaries