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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.678(d)-1

§ 1.678(d)-1. (d)-1 Renunciation of power.

30 words·~1 min read·/us/cfr/t26/s§ 1.678(d)-1·

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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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