2
Law::
written down and signed; in writing (qualified disclaimer is a person’s refusal to accept an interest in property in order to avoid having to pay estate and gift taxes; to be effective under federal tax law the refusal must be in writing and must be received no later than nine months from the time when the interest was created – BB
فرهنگ تشریحی - کاربردی حقوق تالیف هرمز رشدیه