republic-os/legal/us/code/title-26/chapter-12/section-2518.md

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LegalText	26 U.S.C. § 2518	Disclaimers	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	12	GIFT TAX	2518	26 U.S.C. § 2518	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/s2518	data/legal/raw/us/code/title-26/usc26.xml	77b99e443e999279a8d0612fab8fc5ff58525d2f7485d864cc83d17ee09b7b90	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	444a2d2d52cd966fb449dac0fab6754b3302881db171c301d8ef576a79c609aa	2026-07-04	official	legal us-code

26 U.S.C. § 2518 - Disclaimers

Text

(a) General rule For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest as if the interest had never been transferred to such person.

(b) Qualified disclaimer defined For purposes of subsection (a), the term “qualified disclaimer” means an irrevocable and unqualified refusal by a person to accept an interest in property but only if—

(1) such refusal is in writing,

(2) such writing is received by the transferor of the interest, his legal representative, or the holder of the legal title to the property to which the interest relates not later than the date which is 9 months after the later of—

(A) the day on which the transfer creating the interest in such person is made, or

(B) the day on which such person attains age 21,

(3) such person has not accepted the interest or any of its benefits, and

(4) as a result of such refusal, the interest passes without any direction on the part of the person making the disclaimer and passes either—

(A) to the spouse of the decedent, or

(B) to a person other than the person making the disclaimer.

(c) Other rules For purposes of subsection (a)—

(1) Disclaimer of undivided portion of interest A disclaimer with respect to an undivided portion of an interest which meets the requirements of the preceding sentence shall be treated as a qualified disclaimer of such portion of the interest.

(2) Powers A power with respect to property shall be treated as an interest in such property.

(3) Certain transfers treated as disclaimers A written transfer of the transferor’s entire interest in the property—

(A) which meets requirements similar to the requirements of paragraphs (2) and (3) of subsection (b), and

(B) which is to a person or persons who would have received the property had the transferor made a qualified disclaimer (within the meaning of subsection (b)),

shall be treated as a qualified disclaimer.

(Added Pub. L. 94–455, title XX, § 2009(b)(1), Oct. 4, 1976, 90 Stat. 1893; amended Pub. L. 95–600, title VII, § 702(m)(1), Nov. 6, 1978, 92 Stat. 2935; Pub. L. 97–34, title IV, § 426(a), Aug. 13, 1981, 95 Stat. 318; Pub. L. 97–448, title I, § 104(e), Jan. 12, 1983, 96 Stat. 2384.)

Notes

Editorial Notes

Amendments1983—Subsec. (c)(3). Pub. L. 97–448 substituted “A written transfer” for “For purposes of subsection (a), a written transfer”. 1981—Subsec. (c)(3). Pub. L. 97–34 added par. (3). 1978—Subsec. (b)(4). Pub. L. 95–600 inserted provision relating to spouse of decedent.

Statutory Notes and Related Subsidiaries

Effective Date of 1983 AmendmentAmendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.

Effective Date of 1981 AmendmentPub. L. 97–34, title IV, § 426(b), Aug. 13, 1981, 95 Stat. 318, provided that: “The amendment made by subsection (a) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1981.”

Effective Date of 1978 AmendmentPub. L. 95–600, title VII, § 702(m)(2), Nov. 6, 1978, 92 Stat. 2935, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1976.”

Effective DatePub. L. 94–455, title XX, § 2009(e)(2), Oct. 4, 1976, 90 Stat. 1896, provided that: “The amendments made by subsection (b) [enacting this section and section 2046 of this title and amending sections 2041, 2055, 2056, and 2514 of this title] shall apply with respect to transfers creating an interest in the person disclaiming made after December 31, 1976.”