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26 U.S.C. § 2046

Disclaimers

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2046, Disclaimers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463178
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Full text

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

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-34(H.R. 4242)1981-08-13
    Economic Recovery Tax Act of 1981
    House: no recorded tallySenate: no recorded tally