26 U.S.C. § 2046

Disclaimers

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 .)