Code Section Group

Probate Code - PROB

DIVISION 2. GENERAL PROVISIONS [100 - 884]

  ( Division 2 enacted by Stats. 1990, Ch. 79. )

PART 8. DISCLAIMER OF TESTAMENTARY AND OTHER INTERESTS [260 - 295]

  ( Part 8 enacted by Stats. 1990, Ch. 79. )

CHAPTER 3. Disclaimers Effective Under Federal Law [295- 295.]
  ( Chapter 3 enacted by Stats. 1990, Ch. 79. )

295.
  

Notwithstanding any other provision of this part, 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 beneficiary, then the disclaimer or transfer is effective as a disclaimer under this part.

(Enacted by Stats. 1990, Ch. 79.)

PROBProbate Code - PROB