
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2046]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
             Subchapter A--Estates of Citizens or Residents
 
                         PART III--GROSS ESTATE
 
Sec. 2046. Disclaimers

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

(Added Pub. L. 94-455, title XX, Sec. 2009(b)(2), Oct. 4, 1976, 90 Stat. 
1893, Sec. 2045; renumbered Sec. 2046, Pub. L. 97-34, title IV, 
Sec. 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)


                             Effective Date

    Section applicable to transfers creating an interest in person 
disclaiming made after Dec. 31, 1976, see section 2009(e)(2) of Pub. L. 
94-455, set out as a note under section 2518 of this title.
