26 CFR · Internal Revenue
§ 1.678(d)-1 — Renunciation of power.
26 CFR § 1.678(d)-1
This text of 26 C.F.R. § 1.678(d)-1 (Renunciation of power.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.678(d)-1 (2026).
Text
§ 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.
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Related
§ 1.678
26 C.F.R. § 1.678
Nearby Sections
11
§ 1.677(a)-1
Income for benefit of grantor; general rule.§ 1.677(b)-1
Trusts for support.§ 1.678(b)-1
If grantor is treated as the owner.§ 1.678(c)-1
Trusts for support.§ 1.678(d)-1
Renunciation of power.§ 1.679-0
Outline of major topics.§ 1.679-3
Transfers.§ 1.679-4
Exceptions to general rule.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.678(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.678(d)-1.