26 CFR · Internal Revenue
§ 1.672(c)-1 — Related or subordinate party.
26 CFR § 1.672(c)-1
This text of 26 C.F.R. § 1.672(c)-1 (Related or subordinate party.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.672(c)-1 (2026).
Text
§ 1.672(c)-1 Related or subordinate party.
Section 672(c) defines the term “related or subordinate party”. The term, as used in sections 674(c) and 675(3), means any nonadverse party who is the grantor's spouse if living with the grantor; the grantor's father, mother, issue, brother or sister; an employee of the grantor; a corporation or any employee of a corporation in which the stock holdings of the grantor and the trust are significant from the viewpoint of voting control; or a subordinate employee of a corporation in which the grantor is an executive. For purposes of sections 674(c) and 675(3), these persons are presumed to be subservient to the grantor in respect of the exercise or nonexercise of the powers conferred on them unless shown not to be subservient by a preponderance of the
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Related
§ 1.672
26 C.F.R. § 1.672
Nearby Sections
11
§ 1.671-4
Method of reporting.§ 1.672(a)-1
Definition of adverse party.§ 1.672(b)-1
Nonadverse party.§ 1.672(c)-1
Related or subordinate party.§ 1.672(d)-1
Power subject to condition precedent.§ 1.672(f)-1
Foreign persons not treated as owners.§ 1.672(f)-2
Certain foreign corporations.§ 1.672(f)-3
Exceptions to general rule.§ 1.672(f)-4
Recharacterization of purported gifts.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.672(c)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.672(c)-1.