 | 1967 - 408 páginas
...treated as substantial owners ; administrative powers. SEC. 675. Administrative powers. The grantor shall be treated as the owner of any portion of a trust In respect of which — (1) Power to deal for less than adequate und full consideration. A power exercisable by the grantor... | |
 | 1979 - 580 páginas
...owners; reversionary interests. SEC. 673. Reversionary interests— (a) General rule. The grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception... | |
 | United States. Internal Revenue Service - 1968 - 938 páginas
...credits against the tax of an individual. Section 673 (a) of the Code provides that the grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception... | |
 | United States. Internal Revenue Service - 1968 - 1034 páginas
...income is attributable. Section 673 (a) of the Code provides a general rule that the grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 páginas
...No change. SEC. 674. POWER TO CONTROL BENEFICIAL ENJOYMENT (a) GENERAL RULE. — The grantor shall be treated as the owner of any portion of a trust in respect of which the beneficial enjoyment of the corpus or the income therefrom is subject to a power of disposition,... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 páginas
...exception. See the comments under ction 674 (b) (5). :C. «7S. ADMINISTRATIVE POWERS. The grantor shall be treated as the owner of any portion of a trust in respect of lich — ■• *0 (1) POWER TO DEAL FOP. LESS THAN ADEQUATE AND FULL CONSIDERATION. No change. . :urity.—... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...exception. See the comments under section 674 (b) (5). SEC. 675. ADMINISTRATIVE POWERS. The grantor shall be treated as the owner of any portion of a trust in respect of which — (1) POWSS TO DEAL FOR LESS THAN ADEQUATE AlfD FULL CONSIDERATION. No change. (2) POWEB TO BOBBOW... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...exception. See the comments under section 674 (b) (5). SEC. 875. ADMINISTRATIVE POWERS. The grantor shall be treated as the owner of any portion of a trust, in respect of which — (1) POWER TO DEAL FOR LESS THAU ADEQUATE AND FULL CONSIDERATION. No change. (2) POWER TO BOBBOW... | |
 | United States. Congress. Senate. Committee on Finance - 1960 - 226 páginas
...clarifying amendment to section 675(2). Under existing section 675(2), the grantor is treated as the owner of any portion of a trust in respect of which he is enabled to • borrow corpus or income without adequate interest or security except where a trustee... | |
 | 1961 - 566 páginas
...owners; reversionary interests. SBC. 673. Reversionary interests — (a) General rule. The grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception... | |
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Reversionary interests — (a) General rule. The grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception of that portion of the trust,... 
