The Library · 26 U.S.C. § 674

IRC § 674: Power to control beneficial enjoyment

Grantor-trust status from powers over who benefits.

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26 U.S.C. § 674

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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. § 674 (2024 main edition), copy retrieved 2026-10-21, SHA-256 2df121c17950a307c0055ec830bd1d36de6d72b14f89ce69300bd207d8a189a1, paretoalphasystems.com/library/irc-674

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IRC § 674: Power to control beneficial enjoyment

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