GroundRules
PROB § 295
Where this section sits in the code
- Probate Code - PROB
- DIVISION 2. GENERAL PROVISIONS [100. - 890.]
- PART 8. DISCLAIMER OF TESTAMENTARY AND OTHER INTERESTS [260. - 295.]
- CHAPTER 3. Disclaimers Effective Under Federal Law [295. - 295.]
Notwithstanding any other provision of this part, 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 beneficiary, then the disclaimer or transfer is effective as a disclaimer under this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON