The Library · 26 U.S.C. § 675

IRC § 675: Administrative powers

Grantor-trust status from administrative powers, including the power to substitute assets.

Read the PDF · 2 pages The current text

This page describes the source; it does not advise on it. The government's published text is the authority.

About this copy

Citation

26 U.S.C. § 675

Kind

Statute

Edition

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.

This copy

A page extract: it may begin or end with the text of neighbouring sections.

For

Family offices, CPA firms

Retrieved

2026-10-21, from www.govinfo.gov

Fingerprint (SHA-256)

6d9ab985a3a4934c38ea99112fd959c29c483dd9784895d7601089876ead574c

Cite this copy

26 U.S.C. § 675 (2024 main edition), copy retrieved 2026-10-21, SHA-256 6d9ab985a3a4934c38ea99112fd959c29c483dd9784895d7601089876ead574c, paretoalphasystems.com/library/irc-675

Read it with

IRC § 675: Administrative powers

Citation

Kind

Edition

This copy

For

Retrieved

Fingerprint (SHA-256)

IRC § 4940: Excise tax on net investment income

IRC § 4941: Self-dealing

IRC § 4942: Taxes on failure to distribute income

IRC § 4943: Excess business holdings