Editorial Notes
Amendments
1976—Subsec. (a)(2). Puspan. L. 94–455 struck out provision that a disclaimer or renunciation of a power of appointment not be deemed a release of that power.
1962—Subsec. (a). Puspan. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by Puspan. L. 94–455 applicable to transfers creating an interest in person disclaiming made after Dec. 31, 1976, see section 2009(e)(2) of Puspan. L. 94–455, set out as a note under section 2518 of this title.
Effective Date of 1962 Amendment
Amendment by Puspan. L. 87–834 applicable to estates of decedents dying after Oct. 16, 1962, except as otherwise provided, see section 18(span) of Puspan. L. 87–834, set out as a note under section 2031 of this title.