26 U.S.C. § 2046 — Disclaimers

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 powers, as severally enumerated and described therein, whenever made, created, arising, existing, exer- cised, or relinquished. (Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.) Editorial Notes PRIOR PROVISIONS A prior section 2045 was renumbered section 2046 of this title. AMENDMENTS 1976—Pub. L. 94–455 substituted ‘‘specifically provided by law’’ for ‘‘specifically provided therein’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) of Pub. L. 94–455, set out as a note under section 2001 of this title. § 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, § 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 Dec. 31, 1976, see section 2009(e)(2) of Pub. L. 94–455, set out as a note under sec- tion 2518 of this title. PART IV—TAXABLE ESTATE Sec. 2051. Definition of taxable estate. [2052. Repealed.] 2053. Expenses, indebtedness, and taxes. 2054. Losses. 2055. Transfers for public, charitable, and religious uses. 2056. Bequests, etc., to surviving spouse. 2056A. Qualified domestic trust. [2057. Repealed.] 2058. State death taxes. Editorial Notes AMENDMENTS 2014—Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051, which directed amendment of part IV of subchapter A of chapter 11 of this title by striking item 2057 from the table of sections for ‘‘such subpart’’, was executed by striking item 2057 ‘‘Family- owned business interests’’ from the table of sections for this part, to reflect the probable intent of Congress. 2001—Pub. L. 107–16, title V, § 532(c)(14), June 7, 2001, 115 Stat. 75, added item 2058. 1998—Pub. L. 105–206, title VI, § 6006(b)(1)(F), July 22, 1998, 112 Stat. 808, added item 2057. 1990—Pub. L. 101–508, title XI, § 11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520, amended directory language of section 5033(a)(3) of Pub. L. 100–647. See 1988 Amend- ment note below. Pub. L. 101–508, title XI, § 11704(a)(16), Nov. 5, 1990, 104 Stat. 1388–518, substituted ‘‘trust’’ for ‘‘trusts’’ in item 2056A. 1989—Pub. L. 101–239, title VII, § 7304(a)(2)(E), Dec. 19, 1989, 103 Stat. 2353, struck out item 2057 ‘‘Sales of em- ployer securities to employee stock ownership plans or worker-owned cooperatives’’. 1988—Pub. L. 100–647, title V, § 5033(a)(3), Nov. 10, 1988, 102 Stat. 3672, as amended by Pub. L. 101–508, title XI, § 11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520, added item 2056A. 1986—Pub. L. 99–514, title XI, § 1172(b)(3), Oct. 22, 1986, 100 Stat. 2515, added item 2057. 1981—Pub. L. 97–34, title IV, § 427(b), Aug. 13, 1981, 95 Stat. 318, struck out item 2057 ‘‘Bequests, etc., to cer- tain minor children’’. 1976—Pub. L. 94–455, title XX, §§ 2001(c)(1)(N)(iv), 2007(b), Oct. 4, 1976, 90 Stat. 1853, 1890, added item 2057 and struck out item 2052 ‘‘Exemption’’. § 2051. Definition of taxable estate For purposes of the tax imposed by section 2001, the value of the taxable estate shall be de- termined by deducting from the value of the