South Carolina Code 12-16-1910. Effect of disclaimer of property interest
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Terms Used In South Carolina Code 12-16-1910
- Internal Revenue Code: means the Internal Revenue Code as described in § 12-6-40(A). See South Carolina Code 12-16-20
- Person: means persons, corporations, associations, joint stock companies, and business trusts. See South Carolina Code 12-16-20
For purposes of this chapter, if a person as defined in § 62-2-801 makes a disclaimer as provided in Internal Revenue Code Section 2518 with respect to any interest in property, this chapter applies as if the interest had never been transferred to the person.