Treasury Regulations (26 C.F.R.)
26 CFR § 1.673(c)-1
Reversionary interest after income beneficiary's death.
Official textecfr.govlast amended
The subject matter of section 673(c) is covered in paragraph (b) of § 1.673(a)-1.
Source: view the official text
In this part (40 sections)
- 1.665(e)-1A · Preceding taxable year.
- 1.665(f)-1A · [Reserved]
- 1.665(g)-1A · [Reserved]
- 1.665(g)-2A · Application of separate share rule.
- 1.671-1 · Grantors and others treated as substantial owners; scope.
- 1.671-2 · Applicable principles.
- 1.671-3 · Attribution or inclusion of income, deductions, and credits…
- 1.671-4 · Method of reporting.
- 1.671-5 · Reporting for widely held fixed investment trusts.
- 1.672(a)-1 · Definition of adverse party.
- 1.672(b)-1 · Nonadverse party.
- 1.672(c)-1 · Related or subordinate party.
- 1.672(d)-1 · Power subject to condition precedent.
- 1.672(f)-1 · Foreign persons not treated as owners.
- 1.672(f)-2 · Certain foreign corporations.
- 1.672(f)-3 · Exceptions to general rule.
- 1.672(f)-4 · Recharacterization of purported gifts.
- 1.672(f)-5 · Special rules.
- 1.673(a)-1 · Reversionary interests; income payable to beneficiaries…
- 1.673(b)-1 · Income payable to charitable beneficiaries before…
- 1.673(c)-1 · Reversionary interest after income beneficiary's death.
- 1.673(d)-1 · Postponement of date specified for reacquisition.
- 1.674(a)-1 · Power to control beneficial enjoyment; scope of section…
- 1.674(b)-1 · Excepted powers exercisable by any person.
- 1.674(c)-1 · Excepted powers exercisable only by independent trustees.
- 1.674(d)-1 · Excepted powers exercisable by any trustee other than…
- 1.674(d)-2 · Limitations on exceptions in section 674 (b), (c), and (d).
- 1.675-1 · Administrative powers.
- 1.676(a)-1 · Power to revest title to portion of trust property in…
- 1.676(b)-1 · Powers exercisable only after a period of time.
- 1.677(a)-1 · Income for benefit of grantor; general rule.
- 1.677(b)-1 · Trusts for support.
- 1.678(a)-1 · Person other than grantor treated as substantial owner;…
- 1.678(b)-1 · If grantor is treated as the owner.
- 1.678(c)-1 · Trusts for support.
- 1.678(d)-1 · Renunciation of power.
- 1.679-0 · Outline of major topics.
- 1.679-1 · U.S. transferor treated as owner of foreign trust.
- 1.679-2 · Trusts treated as having a U.S. beneficiary.
- 1.679-3 · Transfers.