26 USC § 2046
Disclaimers
through Public Law 119-27, except Public Law 119-21
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
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.
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