, December 14, 2025
, December 14, 2025
Dec 01, 2025
IRC § 677 covers when income may be distributed, accumulated, or applied for the...
Nov 20, 2025
IRC § 676 addresses when a grantor is treated as the owner of a...
Nov 19, 2025
IRC 674 sets out when a power exercisable by the grantor or a...
Nov 18, 2025
IRC § 673 addresses when a grantor is treated as the owner of a...
Nov 18, 2025
The text below is the full statutory language of IRC § 671, which sets...
Nov 17, 2025
A power of substitution—commonly called a “swap power”—must be held by...
Nov 17, 2025
There is no Internal Revenue Code section that uses the term "swap...
Nov 17, 2025
The text below is the full statutory language of IRC § 675, which sets...
Jul 19, 2023
🚧Under Construction: I will add links to other articles. Please check back soon....