26 C.F.R. § 1.678(b)-1

Current through October 31, 2024

Section 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.

26 C.F.R. §1.678(b)-1