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§ 1.673(c)-1
Reversionary interest after income beneficiary's death.
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§ 1.673(c)-1
Part 1: Income Taxes
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§ 1.673(c)-1 Reversionary interest after income beneficiary's death.
The subject matter of
section 673(c)
is covered in paragraph (b) of
§ 1.673(a)-1
.