Sec. 1. Notwithstanding any other provision of this article, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under: (1) Title 26 of the United States Code, in effect on July 1, 2003, or later amended or a successor statute; and (2) the regulations promulgated under the statute referred to in subdivision (1); as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this article. IC 32-17.5-10 Chapter 10. Recording of Disclaimer 32-17.5-10-1 Failure to record, file, or register disclaimer
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