26 U.S.C. § 2046Chapter 11

§2046. Disclaimers

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§2046. Disclaimers

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

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.

Last amended: December 31, 2024

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