District of Columbia Statutes
§ 19-1514 — Tax qualified disclaimer.
District of Columbia § 19-1514
JurisdictionDistrict of Columbia
Title 19Descent, Distribution, and Trusts. [Enacted title]
Ch. 15Uniform Disclaimer of Property Interests.
This text of District of Columbia § 19-1514 (Tax qualified disclaimer.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 19-1514 (2026).
Text
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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Legislative History
Mar. 2, 2007, D.C. Law 16-205, § 2(b), 53 DCR 9063
Nearby Sections
15
§ 19-101.01
Applicable law.§ 19-101.02
Homestead allowance.§ 19-101.03
Exempt property.§ 19-101.04
Family allowance.§ 19-101.06
Penalties.§ 19-102
Dower and curtesy abolished.§ 19-104
Absent or incompetent spouse.§ 19-107
Effect of acts of one spouse.§ 19-107a
Release of dower.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 19-1514, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/19-1514.