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§ 671. Trust income, deductions, and credits attributable to grantors and others as substantial owners
§ 672. Definitions and rules
§ 673. Reversionary interests
§ 674. Power to control beneficial enjoyment
§ 675. Administrative powers
§ 676. Power to revoke
§ 677. Income for benefit of grantor
§ 678. Person other than grantor treated as substantial owner
§ 679. Foreign trusts having one or more United States beneficiaries
Subpart E—Grantors and Others Treated as Substantial Owners
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