StacksVerified U.S. regulatory reference

43 CFR §30.192

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.