26 USC 674
§ 674 - Power to control beneficial enjoyment
- § 674 - Power to control beneficial enjoyment
- 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 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment