Home/CFR/Title 26/Part 1/§ 1.673(c)-1
26 CFR · Internal Revenue

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

eCFR · current through Aug 10, 2026
§ 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.

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Related

§ 1.673
26 C.F.R. § 1.673

Nearby Sections

11
§ 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 other than certain charitable organizations; general rule.
§ 1.673(b)-1
Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
§ 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 674.
§ 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 grantor or spouse.
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