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TREAS/IRS RIN: 1545-AR52 Publication ID: Spring 1997 
Title: Disclaimer of Interests and Power 
Abstract: These regulations contain amendments regarding the disclaimer of jointly owned property. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 25   
Legal Authority: 26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  08/14/1996  61 FR 43197   
Final Action  12/00/1997    
Additional Information: REG-208216-91 (PS-2-91) ^PDrafting attorney: Dale Carlton (202) 622-3090. ^PReviewing attorney: George Masnik (202) 622-3090. ^PTreasury attorney: Beth Kaufman (202) 622-1766. ^PCC:DOM:P&SI ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Dale Carlton
Senior Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3090