26-U.S.C.-2046

26-U.S.C.-2046

§2046 – Disclaimers

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part III > Section 2046

Details

  • Reference: Section 2046
  • Legend: §2046 – Disclaimers
  • USCode Year: 2013

Provision Content

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

(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.)

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2032 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2032, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map


Posted

in

,

by

Tags:

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *