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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.673(c)-1>. Interprets 26 U.S.C. § 673.

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