Notwithstanding any other provision of this subchapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of title 26 of the United States Code, or any successor statute thereto, and the regulations promulgated that statute, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this subchapter
Tax qualified disclaimer
15 V.I.C. § 228 — under Disposition of Estates Without Administration.
15 V.I.C. § 228