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26 U.S.C. § 2046

U.S. CodeFederal
Disclaimers
About This Law
/us/usc/t26/s2046
Title
26 — Internal Revenue Code
Chapter
STB/CH11
Release
119-84
Release Date
2026-04-17

Section Text

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For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518. (Added Pub. L. 94–455, title XX, § 2009(b)(2), Oct. 4, 1976, 90 Stat. 1893, § 2045; renumbered § 2046, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.) Statutory Notes and Related Subsidiaries Effective DateSection applicable to transfers creating an interest in person disclaiming made after Dec. 31, 1976, see section 2009(e)(2) of Pub. L. 94–455, set out as a note under section 2518 of this title.

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