26 U.S.C. § 2046

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 2046 - Disclaimers

For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.

26 U.S.C. § 2046

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.

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.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.