26 U.S.C. § 2046

Section 2046 · Disclaimers

Amended 2 times on record

Applied in 1 court decisions — leading case Gaughan v. Edward Dittlof Revocable Trust (2009)

Most recently applied in Gaughan v. Edward Dittlof Revocable Trust (February 2009)

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

Editorial notes U.S. Code · Office of the Law Revision Counsel

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.