2019 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 6. Disclaimer
§ 615 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 the Code, 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.
75 Del. Laws, c. 302, § 1.