Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-j/part-i/subpart-e/sec.-674/
Timestamp: 2020-02-22 01:52:38
Document Index: 687136876

Matched Legal Cases: ['§ 674', '§1402', '§1014', '§1530', '§ 674', '§674']

26 U.S.C. § 674 (2015) - Power to control beneficial enjoyment :: 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. 674 - Power to control beneficial enjoyment
Sec. 674 - Power to control beneficial enjoyment
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 227; Pub. L. 99-514, title XIV, §1402(b)(1), Oct. 22, 1986, 100 Stat. 2712; Pub. L. 100-647, title I, §1014(a)(3), Nov. 10, 1988, 102 Stat. 3559; Pub. L. 105-34, title XV, §1530(c)(6), Aug. 5, 1997, 111 Stat. 1078.
Statutes at Large References 100 Stat. 2712
111 Stat. 1078
Public and Private Laws Public Law 99-514, Public Law 100-647, Public Law 105-34
26 U.S.C. § 674 (2015)
§674. Power to control beneficial enjoyment(a) General rule