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    • Disclaimers of Joint Tenancy Interests Revisited 

      Uchtmann, D. L.; Zigterman, P. K. (Creighton University School of Law. Omaha, Nebraska, 1985)
      FIRST PARAGRAPH(S)|According to Internal Revenue Code section 2518, a qualified disclaimer is an irrevocable and unqualified refusal to accept an interest in property. When a disclaimer is made, the federal estate and gift ...