Indiana Code 32-17.5-9-1. Disclaimer for estate and gift tax purposes
Current as of: 2023 | Check for updates
|
Other versions
Sec. 1. Notwithstanding any other provision of this article, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under:
(2) the regulations promulgated under the statute referred to in subdivision (1);
(1) Title 26 of the United States Code, in effect on July 1, 2003, or later amended or a successor statute; and
Terms Used In Indiana Code 32-17.5-9-1
- Statute: A law passed by a legislature.
- United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this article.
As added by P.L.5-2003, SEC.1.