Labels:book | reckoner | sky | windowpane OCR: authority interpreting the 1958 Regulation for over seven years after 1973 and indeed was reaffirmed by the en bane Cottrel! decision in 1980 See 455 U.S. 323 30 See also Jacob Mertens, The Low of Federal Gift Estate ration (Interim SPPp 1974} reasonable time disclaimer remainder interest governed by applicable property Law pue runs from death of Life benefi ficiary relying on Keinath). Congress, too hen enacted Section 2518 1 Code acknowl ledged and indicated satisfaction with Keinath by establishing effective disclaimer rule that would only apply to disclaimers af interests created future Pub 2009(e)(2), 90 Stat 1893: No 1380 reprinted 1976 U.S Code Con News 3356. 3420 (acknow led ging The dissent found unfairness departinp Tewett from Keinath's settled interpretation the 1958 Regulation ...
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