reversionary interest
Defined in 1 place of the United States Code.
For purposes of this section, the term "reversionary interest" includes a possibility that property transferred by the decedent—
Source
- 1994–present26 U.S.C. § 2037Internal Revenue Code · Transfers taking effect at death · for purposes of this section
For purposes of this section, the term “reversionary interest” includes a possibility that property transferred by the decedent—
(1) may return to him or his estate, or
(2) may be subject to a power of disposition by him,
Source
- 201326 U.S.C. § 2037Internal Revenue Code · Transfers taking effect at death · for purposes of this section