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2017 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 11 - Estate Tax
Subchapter A - Estates of Citizens or Residents
Part III - Gross Estate
Sec. 2046 - Disclaimers
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| 26 U.S.C. § 2046 (2017) |
| §2046. Disclaimers |
|
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518. |
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(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.) |
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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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART III - GROSS ESTATE Sec. 2046 - Disclaimers |
| section 2046 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1893 95 Stat. 304 |
| Public Law 94-455, Public Law 97-34 |
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