NRS 120.310
Tax qualified disclaimer.

Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter.

Source: Section 120.310 — Tax qualified disclaimer., https://www.leg.state.nv.us/NRS/NRS-120.html#NRS120Sec310.

120.100
Short title. 120.110
Definitions. 120.120
“Disclaimant” defined. 120.130
“Disclaimed interest” defined. 120.140
“Disclaimer” defined. 120.150
“Fiduciary” defined. 120.160
“Jointly held property” defined. 120.170
“Person” defined. 120.180
“State” defined. 120.190
“Trust” defined. 120.200
Scope. 120.210
Chapter supplemented by other law. 120.220
Power to disclaim 120.230
Disclaimer of interest in property. 120.240
Disclaimer of rights of survivorship in jointly held property. 120.250
Disclaimer of interest by trustee. 120.260
Disclaimer of power of appointment or other power not held in fiduciary capacity. 120.270
Disclaimer by appointee, object or taker in default of exercise of power of appointment. 120.280
Disclaimer of power held in fiduciary capacity. 120.290
Delivery or filing. 120.300
When disclaimer barred or limited. 120.310
Tax qualified disclaimer. 120.320
Recording of disclaimer. 120.330
Application to existing relationships. 120.340
Relation to Electronic Signatures in Global and National Commerce Act. 120.350
Uniformity of application and construction.

Last Updated

Feb. 5, 2021

§ 120.310’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_120.310

Original Source: Section 120.310 — Tax qualified disclaimer., https://www.leg.state.nv.us/NRS/NRS-120.html#NRS120Sec310 (last accessed Feb. 5, 2021).