---
kind: "section"
citation: "26 U.S.C. § 2046"
title: "26"
title_heading: "Internal Revenue Code"
number: "2046"
heading: "Disclaimers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2046"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part III — Gross Estate"
---

# §2046. Disclaimers


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


## Source credit

(Added Pub. L. 94–455, title XX, § 2009(b)(2), Oct. 4, 1976, 90 Stat. 1893, § 2045; renumbered § 2046, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)

## 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 Pub. L. 94–455, set out as a note under section 2518 of this title.