§ 19-1514Title 19
Tax qualified disclaimer.
Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter.
Annotations
Mar. 2, 2007, D.C. Law 16-205, § 2(b), 53 DCR 9063 Uniform Law: This section is based upon § 14 of the Uniform Disclaimer of Property Interests Act (1999).
Sourced from the DC Council Open Law Library (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.