The Library · 26 U.S.C. § 673

IRC § 673: Reversionary interests

Grantor-trust status from a reversion worth more than 5%.

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26 U.S.C. § 673

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 673 (2024 main edition), copy retrieved 2026-10-21, SHA-256 d2e97be7f34fdeb8de33b7c8821073f6bc14fc50e3d12622981aea25ff0e5a43, paretoalphasystems.com/library/irc-673

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