U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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All TitlesTitle 43Part 30Subpart H - Subpart H—Renunciation of Interest
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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.
