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On January 1 of year 1, D died leaving property in trust, income to A for A's life, remainder to B or B's estate. A

On January 1 of year 1, D died leaving property in trust, income to A for A's life, remainder to B or B's estate. A died on January 1 of year 2. On July 1 of year 2 B disclaimed a one-half interest in the property in a manner comporting with the Code's writing and notice requirements. 



What are the tax consequences of B's attempted disclaimer?

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