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Federal law — U.S. Code and appendices · legal_authorities
For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2046
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Source file: Laws/federal/codes/united-states-code/title-26/section-2046-disclaimers--d6c4b5fa88.md
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Source location: Title 26, Chapter 11, § 2046; chapter-011-estate-tax.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest as if the interest had never been transferred to such person. **(b) Qualified disclaimer defined** For purposes of subsection (a), the term “qualified disclaimer” means an irrevocable and unqualified refusal by a person to accept an interest in property but only if— (1) such refusal is in writing, (2) such writing is received by the transferor of the interest, his legal representative, or the holder of the legal title to the property to which the interest relates not later than the date which is 9 months after the later of— (A) the day on which the transfer creating the interest in such person is made, or (B) the day on which such person attains age 21, (3) such person has not accepted the interest or any of its benefits, and (4) as a result of such refusal, the interest passes without any direction on the part of the person making the disclaimer and passes either— (A) to the spouse of the decedent, or (B) to a person other than the person making the disclaimer. **(c) Other rules** For purposes of subsection (a)— (1) **Disclaimer of undivided portion of interest** — A disclaimer with respect to an undivided portion of an interest which meets the requirements of the preceding sentence shall be treated as a qualified disclaimer of such portion of the interest. (2) **Powers** — A power with respect to property shall be treated as an interest in such property. (3) **Certain transfers treated as disclaimers** — A written transfer of the transferor’s entire interest in the property— (A) which meets requirements similar to the requirements of paragraphs (2) and (3)
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2518
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Federal law — U.S. Code and appendices · legal_authorities
Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whenever made, created, arising, existing, exercised, or relinquished.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2045
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Federal law — U.S. Code and appendices · legal_authorities
Page 2598 TITLE 26—INTERNAL REVENUE CODE § 2045 (1) a deduction was allowed with respect to the transfer of such property to the decedent— (A) under section 2056 by reason of sub- section (b)(7) thereof, or (B) under section 2523 by reason of sub- section (f) thereof, and (2) section 2519 (relating to dispositions of certain life estates) did not apply with respect to a disposition by the decedent of part or all of such property. (c) Property treated as having passed from dece- dent For purposes of this chapter and chapter 13, property includible in the gross estate of the de- cedent under subsection (a) shall be treated as property passing from the decedent. (Added Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(1)(B), Jan. 12, 1983, 96 Stat. 2380.) Editorial Notes PRIOR PROVISIONS A prior section 2044 was renumbered section 2045 of this title. AMENDMENTS 1983—Subsec. (c). Pub. L. 97–448 added subsec. (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–448 effective, except as oth- erwise provided, as if it had been included in the provi- sion of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title. EFFECTIVE DATE Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under sec- tion 2056 of this title. § 2045. Prior interests Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of p
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2046
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