Estate Finance Family Tax Planning Question

On January 1, 2015, Father dies, survived by Son and Grandson. Father bequeaths Greenacre, Blackacre and Whiteacre to Son, or, if Son is not living, to Grandson. Father also establishes Trust for Son that provides for discretionary distributions of income and principal to Son at trustees discretion to provide for Sons welfare for Sons life with the remainder to Grandson at Sons death.

On August 1, 2015, Son disclaims his interest in Greenacre in a writing delivered to the executor of Fathers estate. Son had not accepted any benefits from Greenacre. Has Son made a gift?

On March 1, 2015, Blackacre is deeded to Son who records the deed. On April 1, 2015, Son receives a rent check from a tenant who lives in Blackacre. On April 15, 2015, Son disclaims Blackacre in a writing delivered to the executor of Fathers estate and deeds Blackacre to Grandson. Has Son made a taxable gift?

On December 15, 2015, Son disclaims his interest in Whiteacre in a writing delivered to the executor of Fathers estate. Son had not accepted any benefits from Greenacre. Has Son made a taxable gift?

On March 1, 2016, Son disclaims his interest in trust in a writing delivered to the trustee. No distributions were made to Son before the disclaimer and son accepted no benefits from the trust. Has Son made a taxable gift?