Treasury Regulations (26 C.F.R.)

26 CFR § 1.673(c)-1 — (c)-1 Reversionary interest after income beneficiary's death.

§ 1.673(c)-1 Reversionary interest after income beneficiary's death.

The subject matter of section 673(c) is covered in paragraph (b) of § 1.673(a)-1.

Last amended: 2026-04-13