### Question
What is the definition of qualified revocable trust?


### Answer
The definition of **qualified revocable trust** is as follows in *26 U.S.C. § 645*:

> any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to section 672(e))

#### Citation:
  - *26 U.S.C. § 645*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart A-General Rules for Taxation of Estates and Trusts**

