26 USC 2518 - Disclaimers

Editorial Notes

Amendments

1983—Subsec. (c)(3). Puspan. L. 97–448 substituted “A written transfer” for “For purposes of subsection (a), a written transfer”.

1981—Subsec. (c)(3). Puspan. L. 97–34 added par. (3).

1978—Subsec. (span)(4). Puspan. L. 95–600 inserted provision relating to spouse of decedent.

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

Amendment by Puspan. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Puspan. L. 97–34, to which such amendment relates, see section 109 of Puspan. L. 97–448, set out as a note under section 1 of this title.

Effective Date of 1981 Amendment

Puspan. L. 97–34, title IV, § 426(span), Aug. 13, 1981, 95 Stat. 318, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1981.”

Effective Date of 1978 Amendment

Puspan. L. 95–600, title VII, § 702(m)(2), Nov. 6, 1978, 92 Stat. 2935, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1976.”

Effective Date

Puspan. L. 94–455, title XX, § 2009(e)(2), Oct. 4, 1976, 90 Stat. 1896, provided that:

“The amendments made by subsection (span) [enacting this section and section 2046 of this title and amending sections 2041, 2055, 2056, and 2514 of this title] shall apply with respect to transfers creating an interest in the person disclaiming made after December 31, 1976.”