Title 26

SECTION 1.678(b)-1

1.678(b)-1 If grantor is treated as the owner.

§ 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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