14-10014. Tax qualified disclaimer
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/az/title-14/14-10014A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 internal revenue code as defined in section 43-105 and rules adopted pursuant to that section, as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.