The Library · 26 U.S.C. § 677

IRC § 677: Income for benefit of grantor

Grantor-trust status when income may be paid to the grantor or spouse.

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26 U.S.C. § 677

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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. § 677 (2024 main edition), copy retrieved 2026-10-21, SHA-256 6b0b4abcc1649f96042bf0d966294960d7f5f5907a6ba82fecb5d821c7bd2241, paretoalphasystems.com/library/irc-677

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