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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
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verified on Title 42's 8,356 sections); make check green. make
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 2046 Disclaimers us united_states_code code_section 26 INTERNAL REVENUE CODE 11 ESTATE TAX 2046 26 U.S.C. § 2046 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s2046 data/legal/raw/us/code/title-26/usc26.xml 064b4f3443ce60e032744c6e902ee4aa2836aefa073288b4d89c74d3fa11abe0 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 df158537f74863aaa34665cce2e9ae14f08b48c2962e1f7243ecacde638e4663 2026-07-04 official
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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. 94455, title XX, § 2009(b)(2), Oct. 4, 1976, 90 Stat. 1893, § 2045; renumbered § 2046, Pub. L. 9734, 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. 94455, set out as a note under section 2518 of this title.