26 U. S. Code § 2518 - Disclaimers | U. S. Code | US Law | LII Legal . . . For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest as if the interest had never been transferred to such person to a person other than the person making the disclaimer
Regulation - 2025 2518 - EN - EUR-Lex Regulation (EU) 2025 2518 of the European Parliament and of the Council of 26 November 2025 laying down additional procedural rules on the enforcement of Regulation (EU) 2016 679 (Text with EEA relevance)