26 USC 678
§ 678 - Person other than grantor treated as substantial owner
- § 678 - Person other than grantor treated as substantial owner
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1983 Amendment
- Effective Date of 1976 Amendment
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