Labels:book | daily | reckoner | sky | tree OCR: Section 25.2518-2(c)(3) of the regulations specifically provides that "[w]ith respect to inter vivos trans- fers, taxable transfer occurs when there cor- 25. .2518-1. governing qualiffed disclaimers under Section 2518 for interests created after December 31 1976. For the dig- claimer of interests created before January 1977, the Secre- tary posodord to preserve the existing rule recognizing that refusal f accept ownership does not constitute the making of A if the refusal made within reasonable time after knowledge FO the existencc of the transfer" (Prop Reg 25.251i-1(c) (2 Fed. Reg 48,925 (1980) noted br the dissenting judges below 25.2511-1 c} {2) and 25. 2518 are complementary regulations: interests created by "taxable transfers' made after December 1976, are subject to the 'new uniform ...
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