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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2046

Disclaimers

Ch. 11 — ESTATE TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 11
Statutory Text

26 U.S.C. § 2046 — Disclaimers

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§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.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-E6DBF0
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 2046
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Federal — United States
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✓ ACTIVE
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PRIMARY-SOURCE
Source Verified
✓ TRUE
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70a7265db6ef470f...
Semantic Edges
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The statutory text of 26 U.S.C. § 2046 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 2045 26 U.S.C. § 2051 →
Ch. 11 — ESTATE TAX
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