26 CFR · Internal Revenue
§ 1.676(a)-1 — Power to revest title to portion of trust property in grantor; general rule.
26 CFR § 1.676(a)-1
This text of 26 C.F.R. § 1.676(a)-1 (Power to revest title to portion of trust property in grantor; general rule.) 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. § 1.676(a)-1 (2026).
Text
§ 1.676(a)-1 Power to revest title to portion of trust property in grantor; general rule.
If a power to revest in the grantor title to any portion of a trust is exercisable by the grantor or a nonadverse party, or both, without the approval or consent of an adverse party, the grantor is treated as the owner of that portion, except as provided in section 676(b) (relating to powers affecting beneficial enjoyment of income only after the expiration of certain periods of time). If the title to a portion of the trust will revest in the grantor upon the exercise of a power by the grantor or a nonadverse party, or both, the grantor is treated as the owner of that portion regardless of whether the power is a power to revoke, to terminate, to alter or amend, or to appoint. See section 671 and §§ 1.
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Nearby Sections
11
§ 1.674(b)-1
Excepted powers exercisable by any person.§ 1.675-1
Administrative powers.§ 1.676(b)-1
Powers exercisable only after a period of time.§ 1.677(a)-1
Income for benefit of grantor; general rule.§ 1.677(b)-1
Trusts for support.§ 1.678(b)-1
If grantor is treated as the owner.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.676(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.676(a)-1.