26 C.F.R. § 1.678(d)-1. - § 1.678(d)-1 Renunciation of Power.

Current as of January 1, 1970

Section 1.678(d)-1 - § 1.678(d)-1 Renunciation of Power.Section 1.678(d)-1 - § 1.678(d)-1 Renunciation of Power.

Section 1.678(c)-1 - § 1.678(c)-1 Trusts for Support.Section 1.679-0 - § 1.679-0 Outline of Major Topics.

§ 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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