The Tax Reform Act of 19761 introduced Code section 2518,2
which attempted to create definite standards for a disclaimer to be
valid for federal tax purposes.
Jaret, Don J.
"I.R.C. Section 2518 and the Law of Disclaimers An Update,"
Nova Law Review: Vol. 7:
2, Article 2.
Available at: https://nsuworks.nova.edu/nlr/vol7/iss2/2