# 26 U.S.C. § 2046: Disclaimers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2046>. Cite pinpoints as 26 U.S.C. § 2046(a)(1).

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

## Regulations

- [Treas. Reg. § 20.2046-1](/26/reg/20.2046-1.md): Disclaimed property. (interprets § 2046)

## Final rules

- [64 FR 23187](https://www.federalregister.gov/documents/1999/04/30/99-10533/use-of-actuarial-tables-in-valuing-annuities-interests-for-life-or-terms-of-years-and-remainder-or) (1999): Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
- [62 FR 68183](https://www.federalregister.gov/documents/1997/12/31/97-33394/disclaimer-of-interests-and-powers) (1997): Disclaimer of Interests and Powers

## Connections

Cites: § 2518 Disclaimers

Cited by: none

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1893
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 304