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.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
§ 603. Scope; property subject to disclaimer.
§ 604. Chapter supplemented by other law; chapter not exclusive.
§ 605. Power to disclaim; requisites and execution; when irrevocable.
§ 606. Disclaimer of interest in property.
§ 607. Disclaimer of rights of survivorship in jointly held property.
§ 608. Disclaimer of interest by trustee.
§ 609. Disclaimer of power held in fiduciary capacity.
§ 610. Disclaimer of power of appointment or other power not held in fiduciary capacity.
§ 612. Delivery and recording requirements.
§ 613. Disclaimers affecting real property.
§ 614. When disclaimer barred or limited.
§ 615. Tax qualified disclaimer.