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.


(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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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