The Library · 26 U.S.C. § 671

IRC § 671: Grantor trusts: general rule

When a trust's income is taxed to the grantor or another person treated as owner.

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26 U.S.C. § 671

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 671 (2024 main edition), copy retrieved 2026-10-21, SHA-256 7e5f67ddf839f07fb08315854bacbb91a66a8b7c94d922d5c9a46b183ce9600a, paretoalphasystems.com/library/irc-671

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