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26 CFR 25.2518-2 - Requirements for a qualified disclaimer.
A person who receives an interest in property as the result of a qualified disclaimer of the interest must disclaim the previously disclaimed interest no later
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The CPAs Guide to Financial and Estate Planning - Vol 3
When a personal residence is owned by spouses as joint tenants with right of survivorship or as tenants by the entirety, consider transferring the residence
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AMERICAN INDIAN PROBATE REFORM ACT OF 2004
1721 is an amendment to ILCA that would allow the co-owners of trust or restricted interests, co- heirs and the Indian tribe to purchase, at not less than fair
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