26 U.S. Code § 2518. Disclaimers
1983—Subsec. (c)(3). Pub. L. 97–448 substituted “A written transfer” for “For purposes of subsection (a), a written transfer”.
1981—Subsec. (c)(3). Pub. L. 97–34 added par. (3).
1978—Subsec. (b)(4). Pub. L. 95–600 inserted provision relating to spouse of decedent.
Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.