Treasury Regulations · 26 CFR
§ 1.673(d)-1. Postponement of date specified for reacquisition.
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(d)
Cite as 26 CFR § 1.673(d)-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(d)
- Length
- 228 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 4
Any postponement of the date specified for the reacquisition of possession or enjoyment of any reversionary interest is considered a new transfer in trust commencing with the date on which the postponement is effected and terminating with the date prescribed by the postponement. However, the grantor will not be treated as the owner of any portion of a trust for any taxable year by reason of the foregoing sentence if he would not be so treated in the absence of any postponement. The rules contained in this section may be illustrated by the following example:
G places property in trust for the benefit of his son B. Upon the expiration of 12 years or the earlier death of B the property is to be paid over to G or his estate. After the expiration of 9 years G extends the term of the trust for an additional 2 years. G is considered to have made a new transfer in trust for a term of 5 years (the remaining 3 years of the original transfer plus the 2-year extension). However, he is not treated as the owner of the trust under section 673 for the first 3 years of the new term because he would not be so treated if the term of the trust had not been extended. G is treated as the owner of the trust, however, for the remaining 2 years.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 4 other regulations
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)-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.
- § 1.674(d)-1 Excepted powers exercisable by any trustee other than grantor or spouse.