District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 19-1514: Tax qualified disclaimer.

Where this section sits in the code

Title 19. Descent, Distribution, and Trusts. [Enacted title]
Chapter 15. Uniform Disclaimer of Property Interests.

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.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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