The Library · 26 U.S.C. § 672

IRC § 672: Grantor trusts: definitions and rules

Adverse parties, related and subordinate parties, and the spouse rule.

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26 U.S.C. § 672

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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. § 672 (2024 main edition), copy retrieved 2026-10-21, SHA-256 059b073570b970cbb78c4929eccd0243536c5f9bd012a287e467574a3f02920f, paretoalphasystems.com/library/irc-672

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IRC § 672: Grantor trusts: definitions and rules

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