Treasury Regulations · 26 CFR
§ 1.676(a)-1. Power to revest title to portion of trust property in grantor; general rule.
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. § 676(a)
Cite as 26 CFR § 1.676(a)-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. § 676(a)
- Length
- 166 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
If a power to revest in the grantor title to any portion of a trust is exercisable by the grantor or a nonadverse party, or both, without the approval or consent of an adverse party, the grantor is treated as the owner of that portion, except as provided in section 676(b) (relating to powers affecting beneficial enjoyment of income only after the expiration of certain periods of time). If the title to a portion of the trust will revest in the grantor upon the exercise of a power by the grantor or a nonadverse party, or both, the grantor is treated as the owner of that portion regardless of whether the power is a power to revoke, to terminate, to alter or amend, or to appoint. See section 671 and §§ 1.671-2 and 1.671-3 for rules for treatment of items of income, deduction, and credit when a person is treated as the owner of all or only a portion of a trust.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 676 Power to revoke
- § 671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
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
- § 1.674(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.
- § 1.677(a)-1 Income for benefit of grantor; general rule.
- § 1.677(b)-1 Trusts for support.
- § 1.678(a)-1 Person other than grantor treated as substantial owner; general rule.