District of Columbia Statutes
§ 19-1514 — Tax qualified disclaimer.
District of Columbia·Title 19 Descent, Distribution, and Trusts. [Enacted title]·Ch. 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.
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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.