Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 2046
Disclaimers
Official textgovinfo.govlast amended
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
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Nearby sections (25 sections)
- 2034 · Dower or curtesy interests
- 2035 · Adjustments for certain gifts made within 3 years of decedent's…
- 2036 · Transfers with retained life estate
- 2037 · Transfers taking effect at death
- 2038 · Revocable transfers
- 2039 · Annuities
- 2040 · Joint interests
- 2041 · Powers of appointment
- 2042 · Proceeds of life insurance
- 2043 · Transfers for insufficient consideration
- 2044 · Certain property for which marital deduction was previously…
- 2045 · Prior interests
- 2046 · Disclaimers
- 2051 · Definition of taxable estate
- 2052 · [§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4,…
- 2053 · Expenses, indebtedness, and taxes
- 2054 · Losses
- 2055 · Transfers for public, charitable, and religious uses
- 2056 · Bequests, etc., to surviving spouse
- 2056A · Qualified domestic trust
- 2057 · [§2057. Repealed. Pub. L. 113–295, div. A, title II,…
- 2058 · State death taxes
- 2101 · Tax imposed
- 2102 · Credits against tax
- 2103 · Definition of gross estate