Treasury Regulations · 26 CFR
§ 1.678(b)-1. If grantor is treated as the owner.
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. § 678(b)
Cite as 26 CFR § 1.678(b)-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. § 678(b)
- Length
- 36 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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
- § 1.676(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.
- § 1.678(b)-1 If grantor is treated as the owner.
- § 1.678(c)-1 Trusts for support.
- § 1.678(d)-1 Renunciation of power.
- § 1.679-0 Outline of major topics.
- § 1.679-1 U.S. transferor treated as owner of foreign trust.