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. Conclusion
Recommended Citation
Mary Lynne James,
Taxation: Disclaimer or Renunciation under Nebraska Statutes,
55 Neb. L. Rev. 464
(1976)
Available at: https://digitalcommons.unl.edu/nlr/vol55/iss3/6
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