{"data":{"id":"us/26-u.s.c.-2046","jurisdiction":"us","citation":"26 U.S.C. § 2046","heading":"Disclaimers","body":"For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 11—ESTATE TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"1a8c22b9cc8c4f7b6c22682e06746fb0146061f4ee66e9982bbec09d34430a5e","source_id":"us","stale":false,"prev":"us/26-u.s.c.-2045","next":"us/26-u.s.c.-2051"},"notice":"GroundRules: Original legal text. Not legal advice."}