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.

26 CFR § 1.673(c)-1
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.673(c)-1 (Reversionary interest after income beneficiary's death.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.673(c)-1 (2026).

Text

§ 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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Bluebook (online)
26 C.F.R. § 1.673(c)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.673(c)-1.
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