West Virginia § 42-6-14 Tax qualified disclaimer

West Virginia Statutes

§ 42-6-14 — Tax qualified disclaimer

West Virginia § 42-6-14

Ch. 42DESCENT AND DISTRIBUTION

Art. 6UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT

This text of West Virginia § 42-6-14 (Tax qualified disclaimer) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 42-6-14 (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 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 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 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 article.