View all text of Subpart H [§ 30.180 - § 30.192]
§ 30.192 - Does a renounced interest vest in the person who renounced it?
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.