26 CFR 1.673(d)-1
§ 1.673(d)-1 Postponement of date specified for reacquisition.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.673(d)-1, § 1.673(d)-1 Postponement of date specified for reacquisition, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110725
- Permanent ID
ys:prov:110725@1- SHA-256
2c49f9a2c84fbcf5a34c9a79e8e8198cf6a76b08f64750e1759fae47a99035bf
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Full text
Any postponement of the date specified for the reacquisition of possession or enjoyment of any reversionary interest is considered a new transfer in trust commencing with the date on which the postponement is effected and terminating with the date prescribed by the postponement. However, the grantor will not be treated as the owner of any portion of a trust for any taxable year by reason of the foregoing sentence if he would not be so treated in the absence of any postponement. The rules contained in this section may be illustrated by the following example:
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.