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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 2046 Disclaimers

  • Internal Revenue Code of 1986
  • SUBTITLE B -- ESTATE AND GIFT TAXES
  • Chapter 11 -- Estate Tax
  • Subchapter A -- Estates of Citizens or Residents
  • Part III -- Gross estate

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

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