[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.673(c)-1] [Page 296] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents 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 Sec. 1.673(a)-1.