Section 1.69 Disclaimer for State and Federal Tax Purposes
| Library | Trusts and Powers 2013 Supp |
2. (§1.69) Disclaimer for State and Federal Tax Purposes
The intent of Chapter 469, RSMo, is to provide an effective way to disclaim a gift for federal and state estate and gift tax purposes. The procedures prescribed in Chapter 469 for making an effective disclaimer are intended to be uniform with the provisions of I.R.C. § 2518, which sets...
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