Versions of U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E - Grantors and Others Treated as Substantial Owners on LawServer 2024 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2023 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2022 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2021 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2020 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2018 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2017 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2015 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2014 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2013 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2012 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Grantors and Others Treated as Substantial Owners 2010 U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart E – Foreign trusts having one or more United States beneficiaries