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2014 Nevada Revised Statutes
Chapter 120 - Disclaimer of Property Interests (Uniform Act)
NRS 120.310 - Tax qualified disclaimer.

NV Rev Stat § 120.310 (2014) What's This?

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.

(Added to NRS by 2007, 283)

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