Abstract
The Tax Reform Act of 19761 introduced code section 2518,2 which created definitive standards for a disclaimer to be valid for Federal Tax purposes.
Recommended Citation
(1980)
"I.R.C. Section 2518 and the Law of Disclaimers,"
Nova Law Review: Vol. 4:
Iss.
1, Article 8.
Available at:
https://nsuworks.nova.edu/nlr/vol4/iss1/8