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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter A— Estates of Citizens or Residents · § 2046

§ 2046. Disclaimers

90 words·~1 min read·/usc/title-26/section-2046

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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.)
Connections2 cite this · traces to 1
Cited by 2 sections
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  • Pub. L. 94–455, title XX, § 2009(b)(2)
  • 90 Stat. 1893
  • Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)
  • 95 Stat. 304
  • section 2009(e)(2) of Pub. L. 94–455
Citation graph
cites case law
§ 2046
Disclaimers
U.S.C.×2
Pub. L.Pub. L. 94–455, title XX, § 2009(b)(2)
Stat.90 Stat. 1893
Pub. L.Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)
Stat.95 Stat. 304
Pub. L.section 2009(e)(2) of Pub. L. 94–455
Cites 6Cited by 2 across 1 source
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