Delaware Statutes
§ 615 — Tax qualified disclaimer
Delaware § 615
This text of Delaware § 615 (Tax qualified disclaimer) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Del. Code tit. 12, § 615 (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 the Code, 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
75 Del. Laws, c. 302, § 1
Nearby Sections
15
§ 61-101
Short title§ 61-102
Definitions§ 61-104
Trustee’s power to adjust§ 61-106
Total return unitrusts§ 61-107
Express total return unitrusts§ 61-401
Character of receiptsCite This Page — Counsel Stack
Bluebook (online)
Delaware § 615, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/12/615.