{"data":{"id":"us/26-cfr-1.678-b-1","jurisdiction":"us","citation":"26 CFR 1.678(b)-1","heading":"(b)-1 If grantor is treated as the owner.","body":"Section 678(a) does not apply with respect to a power over income, as originally granted or thereafter modified, if the grantor of the trust is treated as the owner under sections 671 to 677, inclusive.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"359fb15a42b07b453053fb53470b00e804642e05e5a83dcdfde4ace044d5b94d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.678-a-1","next":"us/26-cfr-1.678-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}