C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.673(c)-1

Reversionary interest after income beneficiary's death

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