Sec. 1.673(c)-1 Reversionary interest after income beneficiary's death.
The subject matter of section 673(c) is covered in paragraph (b) of section 1.673(a)-1.
[Adopted by T.D. 6217, 21 FR 10207, Dec. 20, 1956; republished by T.D. 6500, 25 FR 11814, Nov. 26, 1960.]