Disclaimers

26 U.S.C. § 2046

in effect

Sign in to generate a plain English summary Ask Belisarius Agent

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

Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026