408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018–08). (c) Rules for determining property of the taxpayer For purposes of this subtitle— (1) Property included in estate Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. (2) Inclusion of certain gifts Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. (3) Attribution of property held by trusts (A) Grantor trusts If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. (B) Nongrantor trusts (i) In general In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. (ii) Other trusts (I) In general In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. (II) Trusts to which this subclause applies A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the