Code of Federal Regulations · Section

§ 30.192 — Does A Renounced Interest Vest In The Person Who Renounced It?

43 C.F.R. § 30.192

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No. An interest in trust or restricted property renounced under this subpart is not considered to have vested in the renouncing heir or devisee, and the renunciation is not considered a transfer by gift of the property renounced.

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