1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 10
  6. § 1.673c-1

View all text of Subjgrp 10 [§ 1.671-1 - § 1.679-7]

§ 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.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.673