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grantors and others treated as substantial owners

§ 1.673(c)-1 Reversionary interest after income beneficiary's death.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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