WebSection 2518 - Disclaimers (a) General rule For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with … WebMar 28, 2010 · For a disclaimer to achieve the intended federal tax result, it must constitute a qualified disclaimer under IRC §2518. If the disclaimer is not a qualified disclaimer, the disclaimant is treated as having received the property and then having made a taxable gift. Treas. Regs. §25.2518-1 (b).
Page 2451 TITLE 26—INTERNAL REVENUE CODE - GovInfo
Web26. 27. "Formal proceedings" means proceedings that are conducted before a judge with notice to interested persons. 27. 28. ... Section 14-2518, Arizona Revised Statutes, is amended to read: 14-2518. Electronic will; requirements; interpretation. A. An electronic will must meet all of the following requirements: WebSection 25.2518-2(e)(1) provides that a disclaimer is not a qualified disclaimer unless the disclaimed interest passes without any direction on the part of the disclaimant to a person other than the disclaimant (except as provided in paragraph (e)(2)). The requirements of a qualified disclaimer under § 2518 are not satisfied if -- (i) The simon\\u0027s cat t shirt
Internal Revenue Service
Web§ 25.2518-1 Qualified disclaimers of property; in general. (a) Applicability - (1) In general. The rules described in this section, § 25.2518-2, and § 25.2518-3 apply to the qualified … WebA comprehensive Federal, State & International tax resource that you can trust to provide you with answers to your most important tax questions. WebI.R.C. § 2518 (c) (1) Disclaimer Of Undivided Portion Of Interest — A disclaimer with respect to an undivided portion of an interest which meets the requirements of the preceding … simon\u0027s cat t shirt amazon