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26 CFR 25.2518-2 - Requirements for a qualified disclaimer.
A disclaimer is a qualified disclaimer only if it is in writing. The writing must identify the interest in property disclaimed and be signed either by the
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The CPAs Guide to Financial and Estate Planning - Vol 3
The CPAs Guide to Financial and Estate Planning - Vol 3 1 Only the value of the transferred residual interest would be viewed as a gift. 2 Transfer
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Illinois General Assembly - Illinois Compiled Statutes
A disclaimer may be of a fractional share or undivided interest, a specifically identifiable asset, portion or amount, any limited interest or estate or any
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