26 CFR · Internal Revenue
§ 1.678(b)-1 — If grantor is treated as the owner.
26 CFR § 1.678(b)-1
This text of 26 C.F.R. § 1.678(b)-1 (If grantor is treated as the owner.) 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. § 1.678(b)-1 (2026).
Text
§ 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.
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Related
§ 1.678
26 C.F.R. § 1.678
Nearby Sections
11
§ 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.§ 1.678(c)-1
Trusts for support.§ 1.678(d)-1
Renunciation of power.§ 1.679-0
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Bluebook (online)
26 C.F.R. § 1.678(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.678(b)-1.