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 Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, 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.
(Added to NRS by 2007, 283)
Structure Nevada Revised Statutes
Chapter 120 - Disclaimer of Property Interests (Uniform Act)
NRS 120.120 - "Disclaimant" defined.
NRS 120.130 - "Disclaimed interest" defined.
NRS 120.140 - "Disclaimer" defined.
NRS 120.150 - "Fiduciary" defined.
NRS 120.160 - "Jointly held property" defined.
NRS 120.170 - "Person" defined.
NRS 120.180 - "State" defined.
NRS 120.190 - "Trust" defined.
NRS 120.210 - Chapter supplemented by other law.
NRS 120.220 - Power to disclaim; general requirements; when irrevocable.
NRS 120.230 - Disclaimer of interest in property.
NRS 120.240 - Disclaimer of rights of survivorship in jointly held property.
NRS 120.250 - Disclaimer of interest by trustee.
NRS 120.260 - Disclaimer of power of appointment or other power not held in fiduciary capacity.
NRS 120.280 - Disclaimer of power held in fiduciary capacity.
NRS 120.290 - Delivery or filing.
NRS 120.300 - When disclaimer barred or limited.
NRS 120.310 - Tax qualified disclaimer.
NRS 120.320 - Recording of disclaimer.
NRS 120.330 - Application to existing relationships.
NRS 120.340 - Relation to Electronic Signatures in Global and National Commerce Act.