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Internal Revenue Bulletin:  2005-26 

June 27, 2005 


Table of Contents

Rev. Rul. 2005-36 Rev. Rul. 2005-36

Individual Retirement Account (IRA); decedent; beneficiary'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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