Home › CFR › Title 26 › Part 1 › §1.673(c)-126 CFR §1.673(c)-1 — (c)-1 Reversionary interest after income beneficiary's death.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe subject matter of section 673(c) is covered in paragraph (b) of § 1.673(a)-1.