 The grantor shall be treated as the owner of any portion of a trust, whether or not he is treated as such owner under section 674, whose income without the approval or consent of any adverse party is. or. in the discretion of the grantor or a nonadverse...  Reports of the Tax Court of the United States - Page 479by United States. Tax Court - 1997Full view - About this book
 | United States. Internal Revenue Service - 1963 - 1436 pages
...a corporation. Section 677 of the Code provides, in part, that the grantor shall be treated as the owner of any portion of a trust whose income without...the grantor or a nonadverse party, or both, may be distributed to the grantor or held or accumulated for future distribution to the grantor. Section 671... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...the owner of any portion of a trust, whether or not he is treated as such owner under section 674, whose income without the approval or consent of any...or both, may be — (1) distributed to the grantor; (2) held or accumulated for future distribution to the grantor; or (3) applied to the payment of premiums... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 pages
...trust where the income is accumulated for su^h disposition by the grantor or may be so accumulated in the discretion of the grantor or a nonadverse party, or both, without the approval or consent of any adverse party. (4) Power to allocate among charitable beneficiaries.... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...trust where the income is accumulated for such disposition by the grantor or may be so accumulated in the discretion of the grantor or a nonadverse party, or both, without the approval or consent of any adverse party. (4) POWER TO ALLOCATE AMONG CHARITABLE BENEFICIARIES.... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...trust where the income is accumulated for such disposition by the grantor or may be so accumulated in the discretion of the grantor or a nonadverse party, or both, without the approval or consent of any adverse party. (4) POWER TO ALLOCATE AMONG CHARITABLE BENEFICIARIES.... | |
 | United States. Congress. Senate. Committee on Finance - 1960 - 226 pages
...trust where the income is accumulated for such disposition by the grantor or may be so accumulated in the discretion of the grantor or a nonadverse party, or both, without the approval or consent of any adverse party. This paragraph shall not apply to a power exercisable... | |
 | 1961 - 566 pages
...taxable year or for a period not coming within the exception described in paragraph (e) of this section is, or in the discretion of the grantor or a nonadverse party, or both, (without the approval or consent of any adverse party) may be: il) Distributed to the grantor; (2)... | |
 | United States. Internal Revenue Service - 1963 - 1264 pages
...a corporation. Section 677 of the Code provides, in part, that the grantor shall be treated as the owner of any portion of a trust whose income without...the grantor or a nonadverse party, or both, may be distributed to the grantor or held or accumulated for future distribution to the grantor. Section 671... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...the regulations. Section 677 of the Code provides, in part, that the grantor shall be treated as the owner of any portion of a trust whose income without...the grantor or a nonadverse party, or both may be, held or accumulated for future distribution to the grantor or the grantor's spouse. Also see Example... | |
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