PROBATE CODE
SECTION 295




295.  Notwithstanding any other provision of this part, 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, as now or hereafter amended, or any successor
statute thereto, and the regulations promulgated thereunder, as never
having been transferred to the beneficiary, then the disclaimer or
transfer is effective as a disclaimer under this part.