26 USC 2046: Disclaimers
Text contains those laws in effect on December 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART III-GROSS ESTATE
§2046. Disclaimers
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to transfers creating an interest in person disclaiming made after Dec. 31, 1976, see section 2009(e)(2) of