26 U.S. Code § 2046 - Disclaimers

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For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.

Source

(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.)
Effective Date

Section applicable to transfers creating an interest in person disclaiming made after Dec. 31, 1976, see section 2009(e)(2) ofPub. L. 94–455, set out as a note under section 2518 of this title.

 

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