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Indiana Code Title 32. Property § 32-17.5-9-1

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 1. Notwithstanding any other provision of this article, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under:

(1) Title 26 of the United States Code, in effect on July 1, 2003, or later amended or a successor statute;  and

(2) the regulations promulgated under the statute referred to in subdivision (1);

as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this article.

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Cite this article: FindLaw.com - Indiana Code Title 32. Property § 32-17.5-9-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-32-property/in-code-sect-32-17-5-9-1/

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