1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - grantors and others treated as substantial owners
  7. 26 CFR § 1.673(c)-1
26 CFR § 1.673(c)-1
Reversionary interest after income beneficiary's death
June 25, 2020
CFR

The subject matter of section 673(c) is covered in paragraph (b) of §1.673(a)-1.

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§ 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969)
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§ 1.673(d)-1 Postponement of date specified for reacquisition

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