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Bulletin No. 199638
Sep 16, 1996 The current regulations provide, in general, that in order to be a qualified disclaimer under section 2518, a surviv- ing joint tenants
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Disclaimers and Federalism
by AJ Hirsch 1873 Cited by 27 The beneficiary of an inheritance has the right to disclaim (i.e., decline) it, within limits ordinarily set by state law.
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