26 CFR · Internal Revenue
§ 1.678(b)-1 — If grantor is treated as the owner.
eCFR · current through Aug 10, 2026
§ 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
Outline of major topics.