Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 671" use "26USC671" by entering "26" for the Title and "671" for the section.
Section 671 (26USC671): Trust income, deductions, and credits attributable to grantors and others as substantial owners
Section 672 (26USC672): Definitions and rules
Section 673 (26USC673): Reversionary interests
Section 674 (26USC674): Power to control beneficial enjoyment
Section 675 (26USC675): Administrative powers
Section 676 (26USC676): Power to revoke
Section 677 (26USC677): Income for benefit of grantor
Section 678 (26USC678): Person other than grantor treated as substantial owner
Section 679 (26USC679): Foreign trusts having one or more United States beneficiaries