On January 1 of year 1, D died leaving property in trust, income to A for A's life, remainder to B or B's estate. A died on January 1 of year 2. On July 1 of year 2 B disclaimed a one-half interest in the property in a manner comporting with the Code's writing and notice requirements. 

What are the tax consequences of B's attempted disclaimer?

Answer rating: 100% (QA)

The tax consequences of Bs attempted disclaimer depend on the specific provisions of the tax law in ... View the full answer