Labels:book | reckoner | sky | tree | windowpane OCR: provisions under the estate marital deduction Such provisions unnecessary under for ths reason that anY person disclaims refuses attempted transfe Biff nof considered made Rep. No. U.S 1013 80th Cong. 2d Sess 32 (1948) 1255 {enphasis reprinted 1948 Code Cong Serv. 1163 (pappe Congress explicitly recognized that an gift effective disclaimer does not constitute transfer subject 3(a) in the Powers of Appointment Act of 1951. 65 Stat. 93 (the 1951 Act). In the 1951 introduced Congress in the implemented Revenue amendments of the gift tax first 56 Stat 952 Act 1942 Title r 452{c}. (the "1942 Act"). extending the reach statute tax the exercise and release rota powers appointment 18 the 1951 Congress which specifically provided to that disclaimer of general power taxable release refusal accept pr ...
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