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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart E
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Subpart E: Grantors and Others Treated as Substantial Owners
Section 671: Trust income, deductions, and credits attributable to grantors and others as substantial owners
Section 672: Definitions and rules
Section 673: Reversionary interests
Section 674: Power to control beneficial enjoyment
Section 675: Administrative powers
Section 676: Power to revoke
Section 677: Income for benefit of grantor
Section 678: Person other than grantor treated as substantial owner
Section 679: Foreign trusts having one or more United States beneficiaries