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- Buck (Pre-1954 Code: Grantor Trust Due to Retained Sprinkle Power)
- Carson (Grantor Held Power to Sprinkle Income Among Beneficiaries)
- Rev. Rul. 67-70 (Transfer of an Installment Note to a Grantor Trust Was Not a Disposition)
- Rev. Rul. 67-167 (Transfer of an Installment Note to a Nongrantor Trust Was a Disposition)
- Rev. Rul. 81-110 (Payment Of An Individual's Debt To A Charity By A Third Party Was A Gift To the Individual)
- Reg. 1.674(b)-1(b)(5)(iii), Example 1 (Grantor Holds Power to Distribute Corpus, Limited By a Reasonably Definite Standard)
- Reg. 1.674(b)-1(b)(5)(iii), Example 2 (Grantor Holds Power to Distribute Corpus, Not Limited By a Reasonably Definite Standard)
- Reg. 1.674(b)-1(b)(5)(iii), Example 3 (Grantor Holds Power to Distribute Corpus to Current Income Beneficiaries)