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§ 1.678(d)-1 Renunciation of power.

26 CFR 1.678(d)-1

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  3. Title 26
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  5. Chapter I
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  7. Part 1
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  9. Subject Group Grantors and Others Treated as Substantial Owners
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  11. 26 CFR 1.678(d)-1
Citation26 CFR 1.678(d)-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 1.678(d)-1 Renunciation of power.

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.