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Electronic Code of Federal Regulations

e-CFR Data is current as of April 14, 2014

Title 38: Pensions, Bonuses, and Veterans' Relief
Subpart A—Pension, Compensation, and Dependency and Indemnity Compensation

§3.276   Certain transfers or waivers disregarded.

(a) Waiver of receipt of income. Potential income, not excludable under §3.272 and whose receipt has been waived by an individual, shall be included as countable income of that individual for Department of Veterans Affairs pension purposes.

(b) Transfer of assets. For pension purposes, a gift of property made by an individual to a relative residing in the same household shall not be recognized as reducing the corpus of the grantor's estate. A sale of property to such a relative shall not be recognized as reducing the corpus of the seller's estate if the purchase price, or other consideration for the sale, is so low as to be tantamount to a gift. A gift of property to someone other than a relative residing in the grantor's household will not be recognized as reducing the corpus of the grantor's estate unless it is clear that the grantor has relinquished all rights of ownership, including the right of control of the property.

(Authority: 38 U.S.C. 501)

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