United States IRC sections
Statute section
IRC section 676
Power to revoke (grantor trust)
Country
United States
Section
676
Updated
2026-05-20
Operative text
Section 676 treats the grantor as the owner of any portion of a trust over which the grantor has retained a power to revoke. The grantor is taxed on income, deductions, and credits attributable to that portion under the grantor-trust rules.
Cross-references
26 U.S.C. 67126 U.S.C. 677
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Primary sources
- 26 U.S.C. section 676Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.