Florida § 739.501 - Tax-qualified disclaimer.
Full text of Florida Florida Statutes § 739.501 — Tax-qualified disclaimer., with citation guidance and answers to common questions.
§ 739.501. Tax-qualified disclaimer.
Notwithstanding any provision of this chapter other than s. 739.402, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of s. 2518 of the Internal Revenue Code of 1986 as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 739.501
What does Florida Statutes § 739.501 cover?
Section 739.501 ("Tax-qualified disclaimer.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 739.501?
A common citation format is "Florida Statutes § 739.501" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 739.501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.