Taxation: Disclaimer or Renunciation under Nebraska Statutes

Abstract

I. Introduction II. Federal Disclaimer Law … A. Statutory Basis … B. Case Law Interpretation III. Nebraska Laws … A. The Nebraska Disclaimer Act … B. The New Nebraska Probate Code: Renunciation IV. Remaining Uncertainties … A. Joint Tenants … B. Time to Disclaim … C. Partial Disclaimer … D. Insolvency … E. United States Savings Bonds VI. Conclusio