Title 26 — Internal Revenue Code
Part III · Chapter 11 — Estate Tax
§ 2046. Disclaimers
Statutory text
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 94–455 title XX § 2009(b)(2) · 90 Stat. 1520
Enacted · 26 U.S.C. § 2046
Added Pub. L. 94–455, title XX, § 2009(b)(2), Oct. 4, 1976, 90 Stat. 1893, § 2045
Source evidence
Code source credit
Added Pub. L. 94–455, title XX, § 2009(b)(2), Oct. 4, 1976, 90 Stat. 1893, § 2045Enacted provision · exact public law section
(2) Amendment of estate tax provisions.— Part III of subchapter A of chapter 11 (relating to gross estate) is amended by adding at the end thereof the following new section: “SEC. 2045. DISCLAIMERS. “For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.”
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to transfers creating an interest in person disclaiming made after , see section 2009(e)(2) of Pub. L. 94–455, set out as a note under section 2518 of this title.
Credits
1976–1981 · 2 acts
- 1976Added Pub. L. 94–455, title XX, § 2009(b)(2), , 90 Stat. 1893, § 2045
- 1981renumbered § 2046, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), , 95 Stat. 304.
Show as published
(Added Pub. L. 94–455, title XX, § 2009(b)(2), , 90 Stat. 1893, § 2045; renumbered § 2046, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), , 95 Stat. 304.)