Treasury Regulations · 26 CFR
§ 1.673(c)-1. Reversionary interest after income beneficiary's death.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 673(c)
Cite as 26 CFR § 1.673(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 673(c)
- Length
- 17 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
The subject matter of section 673(c) is covered in paragraph (b) of § 1.673(a)-1.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Grantors and others treated as substantial owners
Nearby sections
- § 1.672(f)-4 Recharacterization of purported gifts.
- § 1.672(f)-5 Special rules.
- § 1.673(a)-1 Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
- § 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
- § 1.673(c)-1 Reversionary interest after income beneficiary's death.
- § 1.673(d)-1 Postponement of date specified for reacquisition.
- § 1.674(a)-1 Power to control beneficial enjoyment; scope of section 674.
- § 1.674(b)-1 Excepted powers exercisable by any person.
- § 1.674(c)-1 Excepted powers exercisable only by independent trustees.