Tax qualified disclaimer. — Delaware Code § 615
Delaware Code § 615 — Tax qualified disclaimer.. Reproduced from the official Delaware Code, with a citation summary, verification link, and related provisions.
§ 615. Tax qualified disclaimer.
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 the Code, 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.
75 Del. Laws, c. 302, § 1;Source: official Delaware text · Last verified 2026-08-27
At a glance
- Citation: Delaware Code § 615
- Jurisdiction: Delaware
- Code: Delaware Code
- Subject: Tax qualified disclaimer.
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Delaware Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Delaware attorney.
Common questions
What is the source of Delaware Code § 615?
The text above is transcribed from the Delaware Code, the codified statutes of Delaware. The official publisher link appears under "Verify the text" on this page.
What subject does Delaware Code § 615 address?
It addresses "Tax qualified disclaimer.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Delaware Code § 615 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Delaware source before relying on this text.
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