26 USC § 2046 - Disclaimers

---
identifier: "/us/usc/t26/s2046"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2046 - Disclaimers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2046"
section_name: "Disclaimers"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "III"
part_name: "GROSS ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 2046. Disclaimers

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

---

**Source Credit**: (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.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to transfers creating an interest in person disclaiming made after , see , set out as a note under .