# Treas. Reg. § 1.678(d)-1: Renunciation of power.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.678(d)-1>. Interprets 26 U.S.C. § 678.

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.