Keyed to § 678Open in workspace
Reg. § 1.678(b)-1 If grantor is treated as the owner.
26 CFR § 1.678(b)-1eCFR data as of 2026-07-14
Section 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 to 677, inclusive.
Official eCFR text of § 1.678(b)-1
Source: decipher.legal/cfr/26/1.678(b)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14