Indiana § 32-17.5-9-1 Disclaimer for estate and gift tax purposes

Indiana Statutes

§ 32-17.5-9-1 — Disclaimer for estate and gift tax purposes

Indiana § 32-17.5-9-1

Title 32PROPERTY

Art. 17.5UNIFORM DISCLAIMER OF PROPERTY

Ch. 9Tax Qualified Disclaimer

This text of Indiana § 32-17.5-9-1 (Disclaimer for estate and gift tax purposes) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 32-17.5-9-1 (2026).

Text

Notwithstanding any other provision of this article, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under:

(1)Title 26 of the United States Code, in effect on July 1, 2003, or later amended or a successor statute; and

(2)the regulations promulgated under the statute referred to in subdivision (1); as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this article.

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Notwithstanding any other provision of this
article, if, as a result of a disclaimer or transfer, the disclaimed or
transferred interest is treated under:
(1) Title 26 of the United States Code, in effect on July 1, 2003,
or later amended or a successor statute; and
(2) the regulations promulgated under the statute referred to in
subdivision (1);
as never having been transferred to the disclaimant, then the disclaimer
or transfer is effective as a disclaimer under this article.