GroundRules
26 CFR 1.673(c)-1: (c)-1 Reversionary interest after income beneficiary's death.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
The subject matter of section 673(c) is covered in paragraph (b) of § 1.673(a)-1.
Collected 2026-08-27T02:25:11Z. Source file · JSON