GIFT TAX

Internal Revenue Bulletin 2005-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2005–36, page 1368. Individual Retirement Account (IRA); decedent; benefi- ciary’s disclaimer. This ruling discusses whether a beneficiary’s disclaimer of a beneficial interest in a decedent’s IRA is a qualified disclaimer under section 2518 of the Code even though prior to making the disclaimer, the beneficiary receives from the IRA the required minimum distribution for the year of the decedent’s death.

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▸Contents — Internal Revenue Bulletin 2005-26

Internal Revenue Bulletin 2005-26

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