Ind. Code § 32-17.5-9-1

Current through P.L. 171-2024

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

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.

IC 32-17.5-9-1

As added by P.L. 5-2003, SEC.1.