1. U.S. Code
  2. title 26
  3. subtitle B
  4. chapter 11
  5. subchapter A
  6. part III
  7. § 2046
  8. notes
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 Puspan. L. 94–455, set out as a note under section 2518 of this title.

CITE AS: 26 USC 2046