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    Subtitle B Estate and Gift Taxes
    Chapter 11 Estate Tax
    Subchapter A Estates of Citizens or Residents
    Part III Gross Estate
    1. § 2031 Definition of gross estate
    2. § 2032 Alternate valuation
    3. § 2032A Valuation of certain farm, etc., real property
    4. § 2033 Property in which the decedent had an interest
    5. § 2034 Dower or curtesy interests
    6. § 2035 Adjustments for certain gifts made within 3 years of decedent’s death
    7. § 2036 Transfers with retained life estate
    8. § 2037 Transfers taking effect at death
    9. § 2038 Revocable transfers
    10. § 2039 Annuities
    11. § 2040 Joint interests
    12. § 2041 Powers of appointment
    13. § 2042 Proceeds of life insurance
    14. § 2043 Transfers for insufficient consideration
    15. § 2044 Certain property for which marital deduction was previously allowed
    16. § 2045 Prior interests
    § 2046 Disclaimers

      § 2046 Disclaimers

      OLRC 119-134 · eCFR 2026-10-19 · 1 regs · 1 amending Acts

      Enacted 1976 · Pub. L. 94-455 Amended · 1 Acts

      19761981
      Connections Cited by 0 · Cites 1
        § 2046 Disclaimers
        • § 2518 Disclaimers
        § 20.2046-1 Disclaimed property.
        Final rules 2

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