# Treas. Reg. § 1.678(b)-1: If grantor is treated as the owner.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.678(b)-1>. Interprets 26 U.S.C. § 678.

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.