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26 U.S.C. § 2046 — Disclaimers

submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 18 words · no verdicts yet

in plain englishAI-generated · not legal advice

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

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

the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit
  • 1976Enacted · Pub. L. 94-455 · 90 Stat. 1893
  • 1981Amended · Pub. L. 97-34 · 95 Stat. 304

A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.

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