Grantors and Others Treated As Substantial Owners

Grantors and Others Treated as Substantial Owners

In Legislation

Grantors and Others Treated as Substantial Owners in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart E

The current, permanent, in-force federal laws regulating grantors and others treated as substantial owners are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart E. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including grantors and others treated as substantial owners) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability and Grants of the US Code, including grantors and others treated as substantial owners) by chapter and subchapter.