# Prop. Treas. Reg. § 1.671-2: Applicable principles

Proposed regulation, not in force. REG-209826-96, 61 FR 50778, published 1996-09-27 <https://www.federalregister.gov/documents/1996/09/27/96-24864/application-of-the-grantor-trust-rules-to-nonexempt-employees-trusts>. Interprets 26 U.S.C. § 671.

Par. 3. Section 1.671-2 is amended by adding paragraph (f) to read as follows:

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(f) For purposes of subtitle A of the Internal Revenue Code, a person that is treated as the owner of any portion of a trust under subpart E is considered to own the trust assets attributable to that portion of the trust.