26 CFR 1.673(c)-1 - Reversionary interest after income beneficiary's death.
Code of Federal Regulations - Title 26: Internal Revenue (December 2005)
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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - INCOME TAX
PART 1 - INCOME TAXES
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.
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