Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States tax law provision
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
Grantor Trust Rules
|
| gptkbp:appliesTo |
grantor trusts
|
| gptkbp:citation |
26 U.S.C. §§ 671-679
|
| gptkbp:covers |
administrative powers
income attribution rules income for benefit of grantor or spouse power to control beneficial enjoyment power to revoke powers causing grantor trust status reversionary interests |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRC Sections 671-679
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
determine when trust income is taxed to grantor
|
| gptkbp:regulates |
taxation of trusts
|
| gptkbp:section |
IRC Section 671
IRC Section 672 IRC Section 673 IRC Section 674 IRC Section 675 IRC Section 676 IRC Section 677 IRC Section 678 IRC Section 679 |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:grantor_trust_for_income_tax_purposes
|
| gptkbp:bfsLayer |
7
|