Labels:book | reckoner | sky | tree OCR: interpretation of the ambiguous 1958 Regulation as applied disclaimer interest created well after eractment t the federal gift issue here is the plain language of the 1986 Regulat tion ALo the Government's attempt apply the 1986 Regulation DTe ict interests raises statutory pue constitutional issues that were not before the Court in Jerett Even the 1986 Regulation could apply Mrs. Irvine this Court should hold that Mrs ine Disclaimer was timely and effective for federal purposes First. the "tiansfer referTed the 1986 Regulation in cases like her should mean 1979 Trust termination, ather than 917 creation Interest. Significant contingencies were present affecting the cize Mrs Irvine Iemainder interest until termination, addition to the survival contingency considered b Court Jewett. Three f ...
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