Internal Revenue Code:Sec. 2046. Disclaimers

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Contents


Location in Internal Revenue 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

Statute

    Sec. 2046. Disclaimers
 
          For provisions relating to the effect of a qualified
        disclaimer for purposes of this chapter, see section 2518.

Sources

    (Added Pub. L. 94-455, title XX, Sec. 2009(b)(2), Oct. 4, 1976, 90
    Stat. 1893, Sec. 2045; renumbered Sec. 2046, Pub. L. 97-34, title
    IV, Sec. 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)

Miscellaneous

                               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.
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