Current through Pub. L. 119-100Open in workspace

§ 2046 Disclaimers

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

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2046

Source: decipher.legal/usc/26/2046 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)