26 USC Section 2518 allows a person to disclaim an interest in property received by gift or inheritance. The interest is treated as if the dis-claimant never received or transferred such interest for Federal gift tax purposes. A qualified disclaimer must be in writing and delivered to the transferor or trustee.
The latest form for Qualified Disclaimers of Property expires 2023-03-31 and can be found here.
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Supporting Statement A |