[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.678(c)-1]

[Page 308]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.678(c)-1  Trusts for support.

    (a) Section 678(a) does not apply to a power which enables the 
holder, in the capacity of trustee or cotrustee, to apply the income of 
the trust to the support or maintenance of a person whom the holder is 
obligated to support, except to the extent the income is so applied. See 
paragraphs (a), (b), and (c) of Sec. 1.677(b)-1 for applicable 
principles where any amount is applied for the support or maintenance of 
a person whom the holder is obligated to support.
    (b) The general rule in section 678(a) (and not the exception in 
section 678(c)) is applicable in any case in which the holder of a power 
exercisable solely by himself is able, in any capacity other than that 
of trustee or cotrustee, to apply the income in discharge of his 
obligation of support or maintenance.
    (c) Section 678(c) is concerned with the taxability of income 
subject to a power described in section 678(a). It has no application to 
the taxability of income which is either required to be applied pursuant 
to the terms of the trust instrument or is applied pursuant to a power 
which is not described in section 678(a), the taxability of such income 
being governed by other provisions of the Code. See Sec. 1.662(a)-4.