Notwithstanding any other provision of this article, 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 article.
Structure West Virginia Code
Chapter 42. Descent and Distribution
Article 6. Uniform Disclaimer of Property Interests Act
§42-6-4. Article Supplemented by Other Law
§42-6-5. Power to Disclaim; General Requirements; When Irrevocable
§42-6-6. Disclaimer of Interest Property
§42-6-7. Disclaimer of Right of Survivorship in Jointly Held Property With Right of Survivorship
§42-6-8. Disclaimer of Interest by Trustee
§42-6-9. Disclaimer of Power of Appointment or Other Power Not Held in Fiduciary Capacity
§42-6-10. Disclaimer by Appointee, Object or Taker in Default of Exercise of Power of Appointment
§42-6-11. Disclaimer of Power Held in Fiduciary Capacity
§42-6-12. Delivery of Disclaimer
§42-6-13. When Disclaimer Barred or Limited
§42-6-14. Tax Qualified Disclaimer
§42-6-15. Recording of Disclaimers; Failure to Record
§42-6-16. Application to Existing Relationships