Colorado § 15-11-1214 Tax-qualified disclaimer

Colorado Statutes

§ 15-11-1214 — Tax-qualified disclaimer

Colorado·Title 15 Probate,·Art. Intestate Succession and Wills

Notwithstanding any other provision of
this part 12, 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 internal
revenue 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 pursuant to
this part 12.

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Notwithstanding any other provision of
this part 12, 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 internal
revenue 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 pursuant to
this part 12.

Colorado § 15-11-1214 (Tax-qualified disclaimer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.