(a) In this section:
(1) “Grantor trust” means a trust as to which a grantor of a first trust is considered the owner under 26 U.S.C. 671-677 or 26 U.S.C. 679.
(a) In this section:
(1) “Grantor trust” means a trust as to which a grantor of a first trust is considered the owner under 26 U.S.C. 671-677 or 26 U.S.C. 679.