§ 19-1514. Tax qualified disclaimer.

Current through October 23, 2012

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.

                
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(Mar. 2, 2007, D.C. Law 16-205, § 2(b), 53 DCR 9063.)

HISTORICAL AND STATUTORY NOTES

Legislative History of Laws

For Law 16-205, see notes following § 19-1501.

Uniform Law

This section is based upon § 14 of the Uniform Disclaimer of Property Interests Act (1999). See 8A, Uniform Laws Annotated, Master Edition, or ULA Database on Westlaw.