Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 2046 (2024) — Disclaimers
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
Source: official text
Internal Revenue Code (Title 26 U.S.C.)
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
Source: official text