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(1) such refusal is in writing,
(2) such writing is received by the
transferor of the interest, his legal
representative, or the holder of the legal title
to the property to which the interest relates not
later than the date which is 9 months after the
later of--
(A) the day on which the transfer
creating the interest in such person is
made, or
(B) the day on which such person attains
age 21,
(3) such person has not accepted the
interest or any of its benefits, and
(4) as a result of such refusal, the
interest passes without any direction on the part
of the person making the disclaimer and passes
either--
(A) to the spouse of the decedent, or
(B) to a person other than the person
making the disclaimer.
A. Acceptance of Assets or Income
Decedent's compliance with section 2518(b)(3) is not at
issue in this case because there is no evidence that decedent,
acting in his personal capacity, accepted any of the assets in
dispute or the income paid thereon.
B. Passage of the Assets
Section 2518(b)(4) requires that the interest in property
disclaimed pass without any direction on the part of the
disclaimant to the decedent's spouse or a person other than the
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