...of all or a portion of a trust. (b) Income for benefit of grantor or his spouse; general rule—d) Property transferred in trust prior to October 10,...accumulated for future distribution to the grantor; or 26 CFR Ch. l (4-1-90 Edition) (iii) Applied to the payment of premiums on policies of insurance on...

...of all or a portion of a trust. (b) Income for benefit of grantor or his spouse; general rule—d) Property transferred in trust prior to October 10,...accumulated for future distribution to the grantor; or § 1.677(a)-l (iii) Applied to the payment of premiums on policies of insurance on the life of the...

...of all or a portion of a trust. (b) Income for benefit of grantor or his spouse; general rule— 11) Property transferred in trust prior to October 10,...approval or consent of any adverse party) may be: (1) Distributed to the grantor; (ii) Held or accumulated for future distribution to the grantor; or...

...all or a portion of a trust. (b) Income for benefit of grantor or his spouse; general rule — (1) Property transferred in trust prior to October 10,...(without the approval or consent of any adverse party) maybe: (i) Distributed to the grantor; (ii) Held or accumulated for future distribution to the grantor;...

...grantor is treated, under section 677, in any taxable year as the Chapter 1 — Internal Revenue Service owner (whether or not he is treated as an owner under...approval or consent of any adverse party) may be: (1) Distributed to the grantor; (ii) Held or accumulated for future distribution to the grantor; or...

...1969, the grantor is treated, under section 677, in any taxable year as the owner (whether §1.677(d)-1 or not he is treated as an owner under section 674)...approval or consent of any adverse party) may be: (1) Distributed to the grantor; (II) Held or accumulated for future distribution to the grantor; or...

...as an owner under section 674) of which the income for the taxable year or for a period not coming within the exception described in paragraph (e) of...approval or consent of any adverse party) may be: (1) Distributed to the grantor; (2) Held or accumulated for future distribution to the grantor; or...

...testamentary disposition by the grantor or to income which may be accumulated for such distribution in the discretion of the grantor or a nonadverse party,...without the approval or consent of any adverse party. For example, if a trust instrument provides that the income is to be accumulated during the grantor's...

...enjoyment of the corpus or the Income therefrom Is subject to a power of disposition, exerclsable by the grantor or a nonadverse party, or both, without the approval or consent of any adverse party. § 1.674 (a)— 1 Power to control beneficial enjoyment; scope of section 674. (a) Under section 674,...

...trust where the income is accumulated for su^h disposition by the grantor or may be so accumulated in the discretion of the grantor or a nonadverse party,...without the approval or consent of any adverse party. (4) Power to allocate among charitable beneficiaries. — A power to determine the beneficial enjoyment...