Treasury Regulations (26 C.F.R.)
26 CFR § 1.678(b)-1
If grantor is treated as the owner.
Official textecfr.govlast amended
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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In this part (40 sections)
- 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.
- 1.672(f)-5 · Special rules.
- 1.673(a)-1 · Reversionary interests; income payable to beneficiaries…
- 1.673(b)-1 · Income payable to charitable beneficiaries before…
- 1.673(c)-1 · Reversionary interest after income beneficiary's death.
- 1.673(d)-1 · Postponement of date specified for reacquisition.
- 1.674(a)-1 · Power to control beneficial enjoyment; scope of section…
- 1.674(b)-1 · Excepted powers exercisable by any person.
- 1.674(c)-1 · Excepted powers exercisable only by independent trustees.
- 1.674(d)-1 · Excepted powers exercisable by any trustee other than…
- 1.674(d)-2 · Limitations on exceptions in section 674 (b), (c), and (d).
- 1.675-1 · Administrative powers.
- 1.676(a)-1 · Power to revest title to portion of trust property in…
- 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(a)-1 · Person other than grantor treated as substantial owner;…
- 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.
- 1.679-1 · U.S. transferor treated as owner of foreign trust.
- 1.679-2 · Trusts treated as having a U.S. beneficiary.
- 1.679-3 · Transfers.
- 1.679-4 · Exceptions to general rule.
- 1.679-5 · Pre-immigration trusts.
- 1.679-6 · Outbound migrations of domestic trusts.
- 1.679-7 · Effective dates.
- 1.681(a)-1 · Limitation on charitable contributions deductions of…
- 1.681(a)-2 · Limitation on charitable contributions deduction of trusts…
- 1.681(b)-1 · Cross reference.
- 1.682(a)-1 · Income of trust in case of divorce, etc.
- 1.682(b)-1 · Application of trust rules to alimony payments.
- 1.682(c)-1 · Definitions.
- 1.683-1 · Applicability of provisions; general rule.
- 1.683-2 · Exceptions.
- 1.683-3 · Application of the 65-day rule of the Internal Revenue Code…