{"data":{"id":"us/26-cfr-1.678-d-1","jurisdiction":"us","citation":"26 CFR 1.678(d)-1","heading":"(d)-1 Renunciation of power.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6129c3e60865952b772b8875c2fb133ca83aa6c492195c880ee87225bb3f0270","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.678-c-1","next":"us/26-cfr-1.679-0"},"notice":"GroundRules: Original legal text. Not legal advice."}