Title 26, Internal Revenue CodeRelease 119-102
§2046 Disclaimers
Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE › § 2046
Summary
Look for the rules that explain how a qualified disclaimer affects things under this chapter in another part of the law.
Full Legal Text
Title 26, §2046
Internal Revenue Code, Source: USLM XML via OLRC
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2046
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102