2024 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2023 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2022 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2021 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2015 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2014 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2010 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope

2009 26 CFR 1.671-1 – Grantors and others treated as substantial owners; scope