Joint Tenancy Disclaimers: What Can Be Disclaimed?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T01:03:07.000
dc.date.accessioned 2020-06-29T22:58:48Z
dc.date.available 2020-06-29T22:58:48Z
dc.date.embargo 2016-11-09
dc.date.issued 1992-06-05
dc.description.abstract <p>For years the Internal Revenue Service resisted the disclaimer of joint tenancy interests on the grounds that the disclaimer had to occur within nine months of the creation of the joint tenancy. IRS eventually came to accept the disclaimer of revocable joint tenancies within nine months after death and even more recently indicated that the Service would not resist the disclaimer of joint tenancy interests in other than revocable joint tenancies where there was a predeath right to sever the joint interests The focus on when joint tenancies could be disclaimed obscured the question of what could be disclaimed.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol3/iss12/1/
dc.identifier.articleid 1138
dc.identifier.contextkey 9364479
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol3/iss12/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3898
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol3/iss12/1/AgLawDigest_v03n12_01.pdf|||Fri Jan 14 17:36:06 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Joint Tenancy Disclaimers: What Can Be Disclaimed?
dc.type article
dc.type.genre article
dspace.entity.type Publication
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