Treasury Regulations · 26 CFR
§ 1.674(d)-1. Excepted powers exercisable by any trustee other than grantor or spouse.
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. § 674(d)
Cite as 26 CFR § 1.674(d)-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. § 674(d)
- Length
- 133 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 0
Section 674(d) provides an additional exception to the general rule of section 674(a) for a power to distribute, apportion, or accumulate income to or for a beneficiary or beneficiaries or to, for, or within a class of beneficiaries, whether or not the conditions of section 674(b) (6) or (7) are satisfied, if the power is solely exercisable (without the approval or consent of any other person) by a trustee or trustees none of whom is the grantor or spouse living with the grantor, and if the power is limited by a reasonably definite external standard set forth in the trust instrument (see paragraph (b)(5) of § 1.674(b)-1 with respect to what constitutes a reasonably definite standard). See, however, the limitations set forth in § 1.674(d)-2.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Grantors and others treated as substantial owners
Nearby sections
- § 1.673(d)-1 Postponement of date specified for reacquisition.
- § 1.674(a)-1 Power to control beneficial enjoyment; scope of section 674.
- § 1.674(b)-1 Excepted powers exercisable by any person.
- § 1.674(c)-1 Excepted powers exercisable only by independent trustees.
- § 1.674(d)-1 Excepted powers exercisable by any trustee other than grantor or spouse.
- § 1.674(d)-2 Limitations on exceptions in section 674 (b), (c), and (d).
- § 1.675-1 Administrative powers.
- § 1.676(a)-1 Power to revest title to portion of trust property in grantor; general rule.
- § 1.676(b)-1 Powers exercisable only after a period of time.