26 USC § 2046
Disclaimers
October 30, 2020
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
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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