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


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
grantors and others treated as substantial owners

Browse Previous |  Browse Next

§ 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.

Browse Previous |  Browse Next






















chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com