Reg. § 1.678(d)-1 Renunciation of power.

26 CFR § 1.678(d)-1eCFR data as of 2026-07-14

Section does not apply to a power which has been renounced or disclaimed within a reasonable time after the holder of the power first became aware of its existence.

Official eCFR text of § 1.678(d)-1

Source: decipher.legal/cfr/26/1.678(d)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14