The Library · 26 U.S.C. § 678

IRC § 678: Person other than grantor treated as owner

When a beneficiary with a withdrawal power is treated as owner.

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26 U.S.C. § 678

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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. § 678 (2024 main edition), copy retrieved 2026-10-21, SHA-256 5e688d8c2a4203f16fe199170ae8678cfbc7df19ce3719a2e84f9c420c9ed114, paretoalphasystems.com/library/irc-678

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IRC § 678: Person other than grantor treated as owner

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