739.501 Tax-qualified disclaimer.—Notwithstanding any provision of this chapter other than s. 739.402, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of s. 2518 of the Internal Revenue Code of 1986 as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
History.—s. 1, ch. 2005-108; s. 18, ch. 2009-115.
Section: Previous 739.104 739.201 739.202 739.203 739.204 739.205 739.206 739.207 739.301 739.401 739.402 739.501 739.601 739.701 NextLast modified: September 23, 2016