Implements § 673Open in workspace
Reg. § 1.673(c)-1 Reversionary interest after income beneficiary's death.
26 CFR § 1.673(c)-1eCFR, current through 2026-07-14
The subject matter of section is covered in .
Source: decipher.legal/cfr/26/1.673(c)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14