26 CFR · Internal Revenue
§ 1.678(d)-1 — Renunciation of power.
eCFR · current through Aug 3, 2026
§ 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.