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Title 26

Displaying title 26, up to date as of 10/07/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Grantors and Others Treated as Substantial Owners   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Grantors and Others Treated as Substantial Owners1.671-1 – 1.679-7
§ 1.671-1Grantors and others treated as substantial owners; scope.
§ 1.671-2Applicable principles.
§ 1.671-3Attribution or inclusion of income, deductions, and credits against tax.
§ 1.671-4Method of reporting.
§ 1.671-5Reporting for widely held fixed investment trusts.
§ 1.672(a)-1Definition of adverse party.
§ 1.672(b)-1Nonadverse party.
§ 1.672(c)-1Related or subordinate party.
§ 1.672(d)-1Power subject to condition precedent.
§ 1.672(f)-1Foreign persons not treated as owners.
§ 1.672(f)-2Certain foreign corporations.
§ 1.672(f)-3Exceptions to general rule.
§ 1.672(f)-4Recharacterization of purported gifts.
§ 1.672(f)-5Special rules.
§ 1.673(a)-1Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
§ 1.673(b)-1Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
§ 1.673(c)-1Reversionary interest after income beneficiary's death.
§ 1.673(d)-1Postponement of date specified for reacquisition.
§ 1.674(a)-1Power to control beneficial enjoyment; scope of section 674.
§ 1.674(b)-1Excepted powers exercisable by any person.
§ 1.674(c)-1Excepted powers exercisable only by independent trustees.
§ 1.674(d)-1Excepted powers exercisable by any trustee other than grantor or spouse.
§ 1.674(d)-2Limitations on exceptions in section 674 (b), (c), and (d).
§ 1.675-1Administrative powers.
§ 1.676(a)-1Power to revest title to portion of trust property in grantor; general rule.
§ 1.676(b)-1Powers exercisable only after a period of time.
§ 1.677(a)-1Income for benefit of grantor; general rule.
§ 1.677(b)-1Trusts for support.
§ 1.678(a)-1Person other than grantor treated as substantial owner; general rule.
§ 1.678(b)-1If grantor is treated as the owner.
§ 1.678(c)-1Trusts for support.
§ 1.678(d)-1Renunciation of power.
§ 1.679-0Outline of major topics.
§ 1.679-1U.S. transferor treated as owner of foreign trust.
§ 1.679-2Trusts treated as having a U.S. beneficiary.
§ 1.679-3Transfers.
§ 1.679-4Exceptions to general rule.
§ 1.679-5Pre-immigration trusts.
§ 1.679-6Outbound migrations of domestic trusts.
§ 1.679-7Effective dates.
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