26 U.S.C. § 2046
§ 2046. Disclaimers
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1976 by the Tax Reform Act of 1976. Last changed August 13, 1981 by the Economic Recovery Tax Act of 1981.
Every change, newest first (2)
- August 13, 1981Economic Recovery Tax Act of 1981
- October 4, 1976Tax Reform Act of 1976 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.