California, United States of America
The following excerpt is from Kwok v. Kwong, A147323 (Cal. App. 2019):
"One who disclaims an interest in property must do so without getting something in exchange; and since property has been given up, it follows that a 'qualified disclaimer' would be one in which the renunciation is not complete because property has been kept or received in return." (Estate of Monroe v. Commissioner (5th Cir. 1997) 124 F.3d 699, 709.)
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