Treasury Regulations (26 C.F.R.)
26 CFR § 20.2046-1
Disclaimed property.
# (a)
This section shall apply to the disclaimer or renunciation of an interest in the person disclaiming by a transfer made after December 31, 1976. For rules relating to when the transfer creating the interest occurs, see § 25.2518-2(c)(3) and (c)(4) of this chapter. If a qualified disclaimer is made with respect to such a transfer, the Federal estate tax provisions are to apply with respect to the property interest disclaimed as if the interest had never been transferred to the person making the disclaimer. See section 2518 and the corresponding regulations for rules relating to a qualified disclaimer.
# (b)
The first and second sentences of this section are applicable for transfers creating the interest to be disclaimed made on or after December 31, 1997.
[T.D. 8744, 62 FR 68184, Dec. 31, 1997]
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In this part (40 sections)
- 20.2033-1 · Property in which the decedent had an interest.
- 20.2034-1 · Dower or curtesy interests.
- 20.2036-1 · Transfers with retained life estate.
- 20.2037-1 · Transfers taking effect at death.
- 20.2038-1 · Revocable transfers.
- 20.2039-1 · Annuities.
- 20.2039-1T · Limitations and repeal of estate tax exclusion for…
- 20.2039-2 · Annuities under “qualified plans” and section 403(b)…
- 20.2039-3 · Lump sum distributions under “qualified plans;” decedents…
- 20.2039-4 · Lump sum distributions from “qualified plans;” decedents…
- 20.2039-5 · Annuities under individual retirement plans.
- 20.2040-1 · Joint interests.
- 20.2041-1 · Powers of appointment; in general.
- 20.2041-2 · Powers of appointment created on or before October 21, 1942.
- 20.2041-3 · Powers of appointment created after October 21, 1942.
- 20.2042-1 · Proceeds of life insurance.
- 20.2043-1 · Transfers for insufficient consideration.
- 20.2044-1 · Certain property for which marital deduction was previously…
- 20.2044-2 · Effective dates.
- 20.2045-1 · Applicability to pre-existing transfers or interests.
- 20.2046-1 · Disclaimed property.
- 20.2031-7A · Valuation of annuities, interests for life or a term of…
- 20.2051-1 · Definition of taxable estate.
- 20.2052-1 · Exemption.
- 20.2053-1 · Deductions for expenses, indebtedness, and taxes; in…
- 20.2053-2 · Deduction for funeral expenses.
- 20.2053-3 · Deduction for expenses of administering estate.
- 20.2053-4 · Deduction for claims against the estate.
- 20.2053-5 · Deductions for charitable, etc., pledges or subscriptions.
- 20.2053-6 · Deduction for taxes.
- 20.2053-7 · Deduction for unpaid mortgages.
- 20.2053-8 · Deduction for expenses in administering property not…
- 20.2053-9 · Deduction for certain State death taxes.
- 20.2053-10 · Deduction for certain foreign death taxes.
- 20.2054-1 · Deduction for losses from casualties or theft.
- 20.2055-1 · Deduction for transfers for public, charitable, and…
- 20.2055-2 · Transfers not exclusively for charitable purposes.
- 20.2055-3 · Effect of death taxes and administration expenses.
- 20.2055-4 · Disallowance of charitable, etc., deductions because of…
- 20.2055-5 · Disallowance of charitable, etc., deductions in the case of…