---
type: "LegalText"
title: "26 U.S.C. § 2046"
description: "Disclaimers"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "11"
chapter_name: "ESTATE TAX"
section: "2046"
citation: "26 U.S.C. § 2046"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s2046"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "064b4f3443ce60e032744c6e902ee4aa2836aefa073288b4d89c74d3fa11abe0"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "df158537f74863aaa34665cce2e9ae14f08b48c2962e1f7243ecacde638e4663"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 2046 - Disclaimers

## Text

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.)

## Notes

Statutory Notes and Related Subsidiaries

Effective DateSection 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.