Treasury Regulations · 26 CFR
§ 1.672(c)-1. Related or subordinate party.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 672(c)
Cite as 26 CFR § 1.672(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 672(c)
- Length
- 137 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
Section 672(c) defines the term “related or subordinate party”. The term, as used in sections 674(c) and 675(3), means any nonadverse party who is the grantor's spouse if living with the grantor; the grantor's father, mother, issue, brother or sister; an employee of the grantor; a corporation or any employee of a corporation in which the stock holdings of the grantor and the trust are significant from the viewpoint of voting control; or a subordinate employee of a corporation in which the grantor is an executive. For purposes of sections 674(c) and 675(3), these persons are presumed to be subservient to the grantor in respect of the exercise or nonexercise of the powers conferred on them unless shown not to be subservient by a preponderance of the evidence.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Grantors and others treated as substantial owners
Nearby sections
- § 1.671-4 Method of reporting.
- § 1.671-5 Reporting for widely held fixed investment trusts.
- § 1.672(a)-1 Definition of adverse party.
- § 1.672(b)-1 Nonadverse party.
- § 1.672(c)-1 Related or subordinate party.
- § 1.672(d)-1 Power subject to condition precedent.
- § 1.672(f)-1 Foreign persons not treated as owners.
- § 1.672(f)-2 Certain foreign corporations.
- § 1.672(f)-3 Exceptions to general rule.