Property Code § 240.057
This section defines “Internal Revenue Code” by reference to Section 111.004, and says a disclaimer or transfer is treated as effective as a disclaimer under this chapter if the interest is treated under the Internal Revenue Code as never having been transferred to the disclaimant.
- Jurisdiction
- United States — Texas
- Instrument
- Code
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- Undated source snapshot
- Language
- en
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disclaimer of interest transfer treatment
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Property Code § 240.057
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