Labels:book | reckoner | sky OCR: applied the rule. See. e.g. JA 39 (GCM 27626 an. 15 1953)). (GCM 24626 (1945)).5/ 1958. the Treasury Department promulgated Treasury Regulation 75 .2511-1 interpreting the gift provisions enacted the 1932 Gift and reenacted the 1954 Internal Revenue Code ("Code The Regulation provided Where the law governing the administration OF the decedent's estate gives beneficlary. heir, or -of-kin ight completely pue unqualif Fiedly refuse accept ownership of property transf ferted from decedent refusal to accept owhership does mou constitute the mal king of gift the refusal is made within reasonable time after knowledge existence of the transfer The ehusal must De effective under the local law The 1958 Regulation was the first time the IRS enunciated requirements for an effective disclaimer for fede ...
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