Florida Statutes
§ 739.501 — Tax-qualified disclaimer
Florida § 739.501
This text of Florida § 739.501 (Tax-qualified disclaimer) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Fla. Stat. § 739.501 (2026).
Text
Notwithstanding any provision of this chapter other than s. 739.402, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of s. 2518 of the Internal Revenue Code of 1986 as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
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Legislative History
s. 1, ch. 2005-108; s. 18, ch. 2009-115.
Nearby Sections
15
§ 739.101
Short title§ 739.102
Definitions§ 739.103
Scope§ 739.201
Disclaimer of interest in property§ 739.204
Disclaimer of interest by trustee§ 739.301
Delivery or filing§ 739.401
When disclaimer is permitted§ 739.402
When disclaimer is barred or limited§ 739.501
Tax-qualified disclaimerCite This Page — Counsel Stack
Bluebook (online)
Florida § 739.501, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/739.501.