Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.678(d)-1: (d)-1 Renunciation of power.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES

Section 678(a) 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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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