For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.
26 U.S.C. § 2046
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection 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.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.