26 C.F.R. § 1.678(d)-1
Current through October 31, 2024
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.
26 C.F.R. §1.678(d)-1
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.
26 C.F.R. §1.678(d)-1