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(1) The person other than the surviving
spouse makes a qualified disclaimer with respect
to such interest; and
(2) The surviving spouse is entitled to such
interest in property as a result of such
disclaimer, the disclaimed interest is treated as
passing directly from the decedent to the
surviving spouse. * * *
This Court has similarly reiterated that “a trust that was not
eligible initially for a marital deduction may become eligible if
the persons with interests in the trust that jeopardize the
marital deduction, other than the surviving spouse, effectively
disclaim their interests.” Estate of Bennett v. Commissioner,
100 T.C. 42, 58 (1993).
Nonetheless, such a disclaimer can be “qualified” and
effective for purposes of Federal estate tax law only to the
extent that it satisfies the requirements enumerated in section
2518. See sec. 2046. Section 2518 reads in part as follows:
SEC. 2518. DISCLAIMERS.
(a) General Rule.--For purposes of this subtitle,
if a person makes a qualified disclaimer with respect
to any interest in property, this subtitle shall apply
with respect to such interest as if the interest had
never been transferred to such person.
(b) Qualified Disclaimer Defined.--For purposes of
subsection (a), the term “qualified disclaimer” means
an irrevocable and unqualified refusal by a person to
accept an interest in property but only if--
(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
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