Public-domain · open source
OpenJurist

reformable interest

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 2055 — under this section (5 versions over time)

In general.—The term "reformable interest" means any interest for which a deduction would be allowable under subsection (a) at the time of the decedent's death but for paragraph (2).