reformable interest
Defined in 1 place of the United States Code.
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).
Source
- 1994–present26 U.S.C. § 2055Internal Revenue Code · Transfers for public, charitable, and religious uses · under this section
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).
Source
- 2013–201826 U.S.C. § 2055Internal Revenue Code · Transfers for public, charitable, and religious uses · under this section