CFR›Title 26›Chapter I›Part 1›Subject Group Grantors and Others Treated as Substantial Owners›26 CFR 1.678(b)-1 Citation26 CFR 1.678(b)-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 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. Previous 1.678(a)-1 § 1.678(a)-1 Person other than grantor treated as substantial owner; general rule. Next 1.678(c)-1 § 1.678(c)-1 Trusts for support.
§ 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.