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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 2046: Disclaimers

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 11—ESTATE TAX

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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