The Library · 26 U.S.C. § 676

IRC § 676: Power to revoke

Grantor-trust status from a power to revoke.

Read the PDF · 1 page 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. § 676

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)

3de29e28dc2555ee399a75edf25420409fbb0849a1dba9516d76ef54b69a3a2f

Cite this copy

26 U.S.C. § 676 (2024 main edition), copy retrieved 2026-10-21, SHA-256 3de29e28dc2555ee399a75edf25420409fbb0849a1dba9516d76ef54b69a3a2f, paretoalphasystems.com/library/irc-676

Read it with

IRC § 676: Power to revoke

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