Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-j/part-i/subpart-e/sec.-677/
Timestamp: 2020-02-27 21:47:25
Document Index: 633015535

Matched Legal Cases: ['§ 677', '§332', '§1402', '§ 677', '§677', '§332', '§1402', '§332', '§332', '§332']

26 U.S.C. § 677 (2015) - Income for benefit of grantor :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692) Part I - Estates, Trusts, and Beneficiaries (Sections 641 - 685) Subpart E - Grantors and Others Treated as Substantial Owners (Sections 671 - 679) Sec. 677 - Income for benefit of grantor
Sec. 677 - Income for benefit of grantor
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 230; Pub. L. 91-172, title III, §332(a), Dec. 30, 1969, 83 Stat. 599; Pub. L. 99-514, title XIV, §1402(b)(3), Oct. 22, 1986, 100 Stat. 2712.
Statutes at Large References 83 Stat. 599
100 Stat. 2712
Public and Private Laws Public Law 91-172, Public Law 99-514
26 U.S.C. § 677 (2015)
§677. Income for benefit of grantor(a) General rule
(b) Obligations of support
(Aug. 16, 1954, ch. 736, 68A Stat. 230; Pub. L. 91–172, title III, §332(a), Dec. 30, 1969, 83 Stat. 599; Pub. L. 99–514, title XIV, §1402(b)(3), Oct. 22, 1986, 100 Stat. 2712.)
1986—Subsec. (a). Pub. L. 99–514 substituted "the occurrence of an event" for "the expiration of a period" and "the occurrence of the event" for "the expiration of the period" in last sentence.
1969—Subsec. (a)(1) to (3). Pub. L. 91–172, §332(a)(1), inserted "or the grantor's spouse" after "the grantor" in pars. (1), (2), and (3).
Subsec. (b). Pub. L. 91–172, §332(a)(2), inserted "(other than the grantor's spouse)" after "beneficiary".
Pub. L. 91–172, title III, §332(b), Dec. 30, 1969, 83 Stat. 599, provided that: "The amendments made by subsection (a) [amending this section] shall apply in respect of property transferred in trust after October 9, 1969."