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26 U.S.C. 2046: DisclaimersText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX
Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§2046. Disclaimers

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 Date

Section 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.